Article Sidebar
Downloads
Main Article Content
Abstract
This study aims to provide empirical evidence of the Effect of Board of Commissioners' Effectiveness and Risk Transparency on Performance with the Sharia Supervisory Board as Moderating Variable. Performance is measured using the Return On Assets (ROA) ratio. The effectiveness of the Board of Commissioners and the Sharia Supervisory Board in this study was measured by the Score Index Item. Risk transparency is measured using a dummy variable. The sample used in this study was a Sharia Commercial Bank company registered with the Financial Services Authority in 2015-2019 with a total sample of 70 observations. The results of the study indicate that the effectiveness of the board of commissioners has no effect on performance. Risk transparency has a positive effect on performance. The sharia supervisory board is not able to moderate the effect of the effectiveness of the board of commissioners and risk transparency on bank performance
Article Details
Copyright (c) 2024 Saiful, Delli Yanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Creative Commons Attribution-ShareAlike (CC BY-SA)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.