FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA
This study examined the effect of Islamic corporate governance on financial performance using financing risk as mediation, focusing on Sharia Banks in Indonesia. The researchers applied a multiple regression analysis on data collected from annual reports of the companies from 2013 to 2018. The Islam...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2021-07-01
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| Series: | MIX: Jurnal Ilmiah Manajemen |
| Subjects: | |
| Online Access: | https://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/8520 |
| _version_ | 1818738094954774528 |
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| author | Maya - Indriastuti Chrisna Suhendi |
| author_facet | Maya - Indriastuti Chrisna Suhendi |
| author_sort | Maya - Indriastuti |
| collection | DOAJ |
| description | This study examined the effect of Islamic corporate governance on financial performance using financing risk as mediation, focusing on Sharia Banks in Indonesia. The researchers applied a multiple regression analysis on data collected from annual reports of the companies from 2013 to 2018. The Islamic corporate governance variable is calculated from the self-assessment of the Islamic corporate governance implementation in Sharia Banks. Meanwhile, the financial performance of Islamic banks is illustrated by the return on assets. Financing risk is measured by the ratio of non-performing financing. This study found that Islamic corporate governance cannot increase financial performance, but Islamic corporate governance can reduce financing risk. The decrease in financing risk can improve the financial performance of Sharia Banks, so it can be said that the financing risk variable can mediate the effect of Islamic corporate governance on financial performance. |
| first_indexed | 2024-12-18T01:03:29Z |
| format | Article |
| id | doaj.art-ef05aff5497b4579b744fbf9441dace3 |
| institution | Directory Open Access Journal |
| issn | 2088-1231 2460-5328 |
| language | English |
| last_indexed | 2024-12-18T01:03:29Z |
| publishDate | 2021-07-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | MIX: Jurnal Ilmiah Manajemen |
| spelling | doaj.art-ef05aff5497b4579b744fbf9441dace32022-12-21T21:26:18ZengUniversitas Mercu BuanaMIX: Jurnal Ilmiah Manajemen2088-12312460-53282021-07-0111220321510.22441/mix.2021.v11i2.0044304FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIAMaya - Indriastuti0Chrisna SuhendiUniveritas Islam Sultan Agung (UNISSULA)This study examined the effect of Islamic corporate governance on financial performance using financing risk as mediation, focusing on Sharia Banks in Indonesia. The researchers applied a multiple regression analysis on data collected from annual reports of the companies from 2013 to 2018. The Islamic corporate governance variable is calculated from the self-assessment of the Islamic corporate governance implementation in Sharia Banks. Meanwhile, the financial performance of Islamic banks is illustrated by the return on assets. Financing risk is measured by the ratio of non-performing financing. This study found that Islamic corporate governance cannot increase financial performance, but Islamic corporate governance can reduce financing risk. The decrease in financing risk can improve the financial performance of Sharia Banks, so it can be said that the financing risk variable can mediate the effect of Islamic corporate governance on financial performance.https://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/8520islamic corporate governance, financial performance, financing risk, islamic banks |
| spellingShingle | Maya - Indriastuti Chrisna Suhendi FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA MIX: Jurnal Ilmiah Manajemen islamic corporate governance, financial performance, financing risk, islamic banks |
| title | FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA |
| title_full | FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA |
| title_fullStr | FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA |
| title_full_unstemmed | FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA |
| title_short | FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA |
| title_sort | financial risk analysis for increasing financial performance of sharia banks in indonesia |
| topic | islamic corporate governance, financial performance, financing risk, islamic banks |
| url | https://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/8520 |
| work_keys_str_mv | AT mayaindriastuti financialriskanalysisforincreasingfinancialperformanceofshariabanksinindonesia AT chrisnasuhendi financialriskanalysisforincreasingfinancialperformanceofshariabanksinindonesia |