Abstract
The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.
Highlights
How to cite (APA 6th style) Fitri, Fauziah & Afriyenti, Mayar. (2021)
The aim of this study was to analyze the influence of internal audit
The data used in this study are annual reports
Summary
METODE PENELITIAN Penelitian ini menggunakan jenis penelitian studi kausal komparatif. Penelitian kuantitatif merupakan metode penelitian yang menggunakan data-data berupa angka sebagai alat analisis dan kajian penelitian, terutama tentang sesuatu yang sudah diteliti (Kasiram, 2008). Penelitian ini menggunakan jenis data sekunder, yaitu data yang dikumpulkan oleh pihak lain (Kuncoro, 2003). Data sekunder yang dikumpulkan merupakan data cross-sectional dari perusahaan perbankan syariah dan data time series untuk tahun 2014-2019. Sumber data sekunder dalam penelitian ini diperoleh dari annual report Bank Umum Syariah yang dipublikasikan di situs web resmi masing-masing bank. Populasi dan Sampel Populasi dalam penelitian ini adalah Bank Umum Syariah yang ada di Indonesia, yaitu sebanyak 14 Bank Umum Syariah. Sampel dalam penelitian menggunakan teknik purposive sampling yaitu penarikan sampel dengan mempertimbangkan tujuan tertentu untuk mendapatkan sampel yang representative sesuai dengan kriteria yang ditentukan oleh peneliti (Sugiyono, 2008). BUS yang memiliki data lengkap terkait variabelvariabel yang digunakan dalam penelitian periode 2014-2019 Jumlah Sampel BUS Setiap Periode Periode Penelitian Jumlah Sampel Data Outlier Jumlah Sampel Akhir
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