vi ABSTRACT This study aimed to examine the effect of investment account holder and good corporate governance to maqasid shariah performance of Islamic bank. Factors of good corporate governance, such as size of board of commissioner, size of shariah supervisory board, dual position of shariah supervisory board, size of audit committee and size of audit committee meeting. This research is the study of the effect of using a multiple linear regression analysis. Samples used in this study are all across the Islamic Banks (BUS) which have been registered under the Indonesian Banking Directory in the period 2012-2015, with purposive sampling as the sampling method. The data used in this research is quantitative data contained in the annual financial statements and reports of good corporate governance. Sources of data in this study came from the bank's website and the website linked sharia banks in Indonesia. Based on statistical tests and analysis of the discussion shows that the variable level of investment account holder, dual position of shariah supervisory board and size of audit committee meetings had influence to maqasid shariah performance of Islamic bank. While size of board of commissioner, size of shariah supervisory board, and size of audit committee had no influence to maqasid shariah performance of Islamic bank. Keywords: Investment Account Holder, Corporate Governance, Stewardship Theory, Agency Theory, Maqasid Shariah Performance of Islamic Bank
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vi
ABSTRACT
This study aimed to examine the effect of investment account holder and good corporate
governance to maqasid shariah performance of Islamic bank. Factors of good corporate
governance, such as size of board of commissioner, size of shariah supervisory board, dual
position of shariah supervisory board, size of audit committee and size of audit committee meeting.
This research is the study of the effect of using a multiple linear regression analysis.
Samples used in this study are all across the Islamic Banks (BUS) which have been registered
under the Indonesian Banking Directory in the period 2012-2015, with purposive sampling as the
sampling method. The data used in this research is quantitative data contained in the annual
financial statements and reports of good corporate governance. Sources of data in this study came
from the bank's website and the website linked sharia banks in Indonesia.
Based on statistical tests and analysis of the discussion shows that the variable level of
investment account holder, dual position of shariah supervisory board and size of audit committee
meetings had influence to maqasid shariah performance of Islamic bank. While size of board of
commissioner, size of shariah supervisory board, and size of audit committee had no influence to
maqasid shariah performance of Islamic bank.
Keywords: Investment Account Holder, Corporate Governance, Stewardship Theory, Agency
Theory, Maqasid Shariah Performance of Islamic Bank
vii
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh dana syirkah temporer dan good
corporate governance terhadap kinerja maqasid syariah bank syariah. Faktor-faktor good
corporate governance, antara lain jumlah anggota dewan komisaris, jumlah anggota dewan
pengawas syariah, rangkap jabatan dewan pengawas syariah, jumlah anggota komite audit, dan
rapat komite audit.
Penelitian ini adalah studi pengaruh menggunakan alat analisis regresi linier berganda.
Sampel yang dipakai dalam penelitian ini adalah seluruh seluruh Bank Umum Syariah (BUS)
yang telah terdaftar dalam Direktori Perbankan Indonesia pada periode 2012-2015, dengan
purposive sampling sebagai metode pengambilan sampel. Data yang digunakan dalam penelitian
ini adalah data kuantitatif yang terdapat di laporan keuangan tahunan dan laporan good corporate
governance . Sumber data dalam penelitian ini berasal dari website bank syariah terkait dan
website bank Indonesia.
Berdasarkan pengujian statistik dan analisis pembahasan menunjukkan bahwa variabel
tingkat dana syirkah temporer, rangkap jabatan dewan pengawas syariah, dan jumlah rapat komite
audit berpengaruh terhadap kinerja maqasid syariah bank syariah. Sedangkan jumlah anggota
dewan komisaris, jumlah anggota dewan pengawas syariah, dan jumlah anggota komite audit tidak
berpengaruh terhadap kinerja maqasid syariah bank syariah.
Kata Kunci: dana syirkah temporer, corporate governance, stewardship theory, agency theory,
kinerja maqasid syariah bank syariah
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