PENGARUH INTERNAL AUDIT SYARIAH, KOMITE AUDIT, DAN KOMISARIS INDEPENDEN ( BOARD INDEPENDENCE ) TERHADAP TINGKAT KEPATUHAN SYARIAH ( SHARIA COMPLIANCE ) PADA BANK SYARIAH DI INDONESIA

FAUZIAH, HANNIFAH RESTU (2020) PENGARUH INTERNAL AUDIT SYARIAH, KOMITE AUDIT, DAN KOMISARIS INDEPENDEN ( BOARD INDEPENDENCE ) TERHADAP TINGKAT KEPATUHAN SYARIAH ( SHARIA COMPLIANCE ) PADA BANK SYARIAH DI INDONESIA. S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine: (1) the effect of sharia internal audit on the level of sharia compliance, (2) the effect of the audit committee on the level of sharia compliance, (3) the effect of board independence on the level of sharia compliance in sharia banks in Indonesia .. This research uses secondary data and uses purposive sampling method in collecting data. The population of this study is the Sharia Commercial Bank in Indonesia with a total sample of 14 banks for a period of 6 consecutive years with a total of 60 samples. The analysis technique used in this study is multiple linear regression analysis with the SPSS 22 program. Based on the results of this study indicate that: (1) Sharia internal audit does not affect the level of sharia compliance in sharia banks in Indonesia, (2) the Audit Committee does not affect the level of sharia compliance in sharia banks in Indonesia (3) Board Independence has a negative effect on the level of sharia Islamic compliance with Islamic banks in Indonesia. Keyword: Shariah Compliance, Sharia Internal Audit, Audit Committee, Independence Board, Sharia Banking. Penelitian ini bertujuan untuk mengkaji: (1) pengaruh internal audit syariah terhadap tingkat kepatuhan syariah, (2) pengaruh komite audit terhadap tingkat kepatuhan syariah, (3) pengaruh board independence terhadap tingkat kepatuhan syariah pada bank syariah di Indonesia.. Penelitian ini menggunakan data sekunder dan menggunakan metode purposive sampling dalam melakukan pengumpulan data. Populasi penelitian ini adalah Bank Umum Syariah di Indonesia dengan jumlah sampel sebanyak 10 perbankan selama periode pengamatan 6 tahun berturut-turut dengan jumlah total 60 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan program SPSS 22. Berdasarkan hasil penelitian ini menunjukkan bahwa : (1) Internal audit Syariah tidak berpengaruh terhadap tingkat kepatuhan syariah pada bank syariah di Indonesia, (2) Komite Audit tidak berpengaruh terhadap tingkat kepatuhan syariah pada bank syariah di Indonesia (3) Board Independence berpengaruh negatif terhadap tingkat kepatuhan syariah pada bank syariah di Indonesia Kata Kunci : Kepatuhan Syariah, Internal Audit Syariah, Komite Audit, Board Independence, Perbankan Syariah.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 177
NIM/NIDN Creators: 43216010178
Uncontrolled Keywords: Kepatuhan Syariah, Internal Audit Syariah, Komite Audit, Board Independence, Perbankan Syariah.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 11:33
Last Modified: 15 Feb 2022 11:33
URI: http://repository.mercubuana.ac.id/id/eprint/56156

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