Pengaruh Keragaman pada Dewan Direksi dan Dewan Pengawas Syariah terhadap Risiko Kredit di Bank Syariah

Noor Laili Budiarsih; Sri Mulyati

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17 July 2023

Accepted

9 August 2023

Published

9 August 2023

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gender dewan direksi dan dewan pengawas syariah terhadap risiko kredit di bank syariah. Penelitian ini menggunakan variabel dependen risiko kredit, sedangkan variabel independen yang digunakan yaitu: jumlah proporsi direksi wanita, jumlah proporsi DPS wanita, bidang pendidikan direksi, dan bidang pendidikan DPS. Penelitian ini menggunakan sampel 30 bank syariah yang terdiri dari 14 bank umum syariah dan 16 unit usaha syariah. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data yang digunakan diambil dari Bursa Efek Indonesia dan website resmi dari masing-masing bank umum syariah dan unit usaha syariah tahun 2016-2021. Data diolah menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel bidang pendidikan DPS berpengaruh positif terhadap risiko kredit, sedangkan variabel bidang pendidikan direksi, jumlah proporsi direksi wanita, dan jumlah proporsi DPS wanita tidak berpengaruh terhadap risiko kredit.

Keywords

dewan direksi dewan pengawas syariah risiko kredit

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How to Cite

Budiarsih, N. L., & Mulyati, S. (2023). Pengaruh Keragaman pada Dewan Direksi dan Dewan Pengawas Syariah terhadap Risiko Kredit di Bank Syariah. Selekta Manajemen: Jurnal Mahasiswa Bisnis & Manajemen, 2(3), 130–147. Retrieved from https://journal.uii.ac.id/selma/article/view/29653

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References

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References

Adiertanto, C.P. dan Chariri, A. (2013) “ANALISIS PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada Bank Syariah di Asia),” Diponegoro Journal of Accounting, 2(1), hal. 1–15. Tersedia pada: https://ejournal3.undip.ac.id/index.php/accounting/article/view/2292.

Andres, P. de dan Vallelado, E. (2008) “Corporate governance in banking: The role of the board of directors,” Journal of Banking & Finance, 32(12), hal. 2570–2580. Tersedia pada: https://doi.org/10.1016/j.jbankfin.2008.05.008.

Apriliana, A.I. dan Hartomo, D.D. (2020) “Dewan Pengawas Syariah dan Risiko Bank Syariah,” Jurnal Bisnis & Manajemen, 20(1), hal. 45–54. Tersedia pada: https://jurnal.uns.ac.id/jbm/article/view/54489.

Bampton, R. dan Maclagan, P. (2009) “Does a ‘care orientation’ explain gender differences in ethical decision making? A critical analysis and fresh findings,” Business Ethics: A European Review, 18(2), hal. 179–191. Tersedia pada: https://doi.org/10.1111/j.1467-8608.2009.01556.x.

Barka, H. Ben dan Dardour, A. (2015) “Investigating the relationship between director’s profile, board interlocks and corporate social responsibility,” Management Decision, 53(3), hal. 553–570. Tersedia pada: https://doi.org/10.1108/MD-12-2013-0655.

Berger, A.N., Kick, T. dan Schaeck, K. (2014) “Executive board composition and bank risk taking,” Journal of Corporate Finance, 28, hal. 48–65. Tersedia pada: https://doi.org/10.1016/j.jcorpfin.2013.11.006.

Bourakba, C. dan Zerargui, H. (2015) “The Relationship between Credit Risk and Corporate Governance in Islamic Banking: An Empirical Study,” Issues in Business Management and Economics, 3(4), hal. 67–73. Tersedia pada: https://journalissues.org/ibme/wp-content/uploads/2015/04/Bourakba-and-Zerarugui.pdf.

Bradshaw, P. dan Wicks, D. (2000) “The Experiences of White Women on Corporate Boards in Canada,” in R.J. Burke dan M.C. Mattis (ed.) Women on Corporate Boards of Directors: International Challenges and Opportunities. Dordrecht: Springer Netherlands, hal. 197–212. Tersedia pada: https://doi.org/10.1007/978-90-481-3401-4_14.

Carpenter, M.A. (2002) “The implications of strategy and social context for the relationship between top management team heterogeneity and firm performance,” Strategic Management Journal, 23(3), hal. 275–284. Tersedia pada: https://doi.org/10.1002/smj.226.

Carter, D.A., Simkins, B.J. dan Simpson, W.G. (2003) “Corporate Governance, Board Diversity, and Firm Value,” Financial Review, 38(1), hal. 33–53. Tersedia pada: https://doi.org/https://doi.org/10.1111/1540-6288.00034.

Chapra, M.U. (2007) “Challenges facing the Islamic financial industry,” in M.K. Hassan dan M.K. Lewis (ed.) Handbook of Islamic banking. Cheltenham: Edward Elgar Publishing Limited, hal. 325–357.

Chen, L.H., Gramlich, J. dan Houser, K.A. (2019) “The effects of board gender diversity on a firm’s risk strategies,” Accounting & Finance, 59(2), hal. 991–1031. Tersedia pada: https://doi.org/10.1111/acfi.12283.

Eagly, A.H. (2009) “The his and hers of prosocial behavior: An examination of the social psychology of gender,” American Psychologist. Eagly, Alice H.: Department of Psychology, Northwestern University, 2029 Sheridan Road, Evanston, IL, US, 60208, eagly@northwestern.edu: American Psychological Association, hal. 644–658. Tersedia pada: https://doi.org/10.1037/0003-066X.64.8.644.

Eagly, A.H. dan Johnson, B.T. (1990) “Gender and leadership style: A meta-analysis,” Psychological Bulletin, 108(2), hal. 233–256. Tersedia pada: https://doi.org/10.1037/0033-2909.108.2.233.

Fama, E.F. dan Jensen, M.C. (1983) “Agency Problems and Residual Claims,” The Journal of Law and Economics, 26(2), hal. 327–349. Tersedia pada: https://doi.org/10.1086/467038.

Farook, S., Kabir Hassan, M. dan Lanis, R. (2011) “Determinants of corporate social responsibility disclosure: the case of Islamic banks,” Journal of Islamic Accounting and Business Research, 2(2), hal. 114–141. Tersedia pada: https://doi.org/10.1108/17590811111170539.

Fedaseyeu, V., Linck, J.S. dan Wagner, H.F. (2018) “Do qualifications matter? New evidence on board functions and director compensation,” Journal of Corporate Finance, 48, hal. 816–839. Tersedia pada: https://doi.org/10.1016/j.jcorpfin.2017.12.009.

Fernández-Gago, R., Cabeza-García, L. dan Nieto, M. (2018) “Independent directors’ background and CSR disclosure,” Corporate Social Responsibility and Environmental Management, 25(5), hal. 991–1001. Tersedia pada: https://doi.org/10.1002/csr.1515.

Ferry, N.I. (2008) Banking Risk Management, Understanding the 3 Pillar Approach of the Basel II Agreement Regarding Regulation Application and Its Implementation in Indonesia. Jakarta: PT. Raja Grafindo Persada.

Field, L.C., Souther, M.E. dan Yore, A.S. (2020) “At the table but can not break through the glass ceiling:Board leadership positions elude diverse directors,” Journal of Financial Economics, 137(3), hal. 787–814. Tersedia pada: https://doi.org/10.1016/j.jfineco.2020.04.001.

Forte, A. (2004) “Antecedents of Managers Moral Reasoning,” Journal of Business Ethics, 51, hal. 315–347. Tersedia pada: https://doi.org/B:BUSI.0000032501.59580.33.

García-Meca, E., García-Sánchez, I.-M. dan Martínez-Ferrero, J. (2015) “Board diversity and its effects on bank performance: An international analysis,” Journal of Banking & Finance, 53, hal. 202–214. Tersedia pada: https://doi.org/https://doi.org/10.1016/j.jbankfin.2014.12.002.

García-Ramos, R. dan Díaz, B.D. (2021) “Board of directors structure and firm financial performance: A qualitative comparative analysis,” Long Range Planning, 54(6), hal. 102017. Tersedia pada: https://doi.org/10.1016/j.lrp.2020.102017.

Girardone, C., Kokas, S. dan Wood, G. (2021) “Diversity and women in finance: Challenges and future perspectives,” Journal of Corporate Finance, 71, hal. 101906. Tersedia pada: https://doi.org/10.1016/j.jcorpfin.2021.101906.

Gubernur Bank Indonesia (2004) Peraturan Bank Indonesia Nomor: 6/17/PBI/2004 Tentang Bank Perkreditan Rakyat Berdasarkan Prinsip Syariah. Indonesia: Bank Indonesia. Tersedia pada: https://www.bi.go.id/id/archive/arsip-peraturan/Documents/25aac047d88a412a80f4ae5ec1d965dfpbi61704a1.pdf.

Gubernur Bank Indonesia (2009) Peraturan Bank Indonesia Nomor 11/33/PBI/2009 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah dan Unit Usaha Syariah. Indonesia: Bank Indonesia. Tersedia pada: https://ojk.go.id/id/kanal/perbankan/regulasi/peraturan-bank-indonesia/Pages/peraturan-bank-indonesia-nomor-11-33-pbi-2009.aspx.

Hambrick, D.C. dan Mason, P.A. (1984) “Upper Echelons: The Organization as a Reflection of Its Top Managers,” Academy of Management Review, 9(2), hal. 193–206. Tersedia pada: https://doi.org/10.5465/amr.1984.4277628.

He, L.-J. et al. (2016) “The effect of the professional education background of the chairman of the board and executive management on dividend policy in taiwanese listed companies,” Investment Management and Financial Innovations, 13(1), hal. 8–23. Tersedia pada: https://doi.org/10.21511/imfi.13(1).2016.01.

Hillman, A.J. dan Dalziel, T. (2003) “Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives,” Academy of Management Review, 28(3), hal. 383–396. Tersedia pada: https://doi.org/10.5465/amr.2003.10196729.

İncekara, A. dan Çetinkaya, H. (2019) “Credit Risk Management: A Panel Data Analysis on The Islamic Banks in Turkey,” in Procedia Computer Science. Amsterdam: Elsevier B.V., hal. 947–954. Tersedia pada: https://doi.org/10.1016/j.procs.2019.09.135.

Khatib, S.F.A. et al. (2021) “Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions,” Business Strategy and the Environment, 30(2), hal. 985–1002. Tersedia pada: https://doi.org/10.1002/bse.2665.

Kusumastuti, S., Supatmi, S. dan Sastra, P. (2007) “Pengaruh Board Diversity terhadap Nilai Perusahaan dalam Perspektif Corporate Governance,” Jurnal Akuntansi dan Keuangan, 9(2), hal. 88–98. Tersedia pada: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/16819.

Liang, Q., Xu, P. dan Jiraporn, P. (2013) “Board Characteristics and Chinese Bank Performance,” Journal of Banking & Finance, 37(8), hal. 2953–2968. Tersedia pada: https://doi.org/10.1016/j.jbankfin.2013.04.018.

Lu, J. dan Boateng, A. (2018) “Board composition, monitoring and credit risk: evidence from the UK banking industry,” Review of Quantitative Finance and Accounting, 51, hal. 1107–1128. Tersedia pada: https://doi.org/10.1007/s11156-017-0698-x.

Masood, O. dan Ashraf, M. (2012) “Bank‐specific and macroeconomic profitability determinants of Islamic banks: The case of different countries,” Qualitative Research in Financial Markets, 4(2/3), hal. 255–268. Tersedia pada: https://doi.org/10.1108/17554171211252565.

Mukhibad, H. (2018) “Peran Dewan Pengawas Syariah dalam Pengungkapan Islamic Sosial Reporting,” Jurnal Akuntansi Multiparadigma, 9(2), hal. 299–311. Tersedia pada: https://jamal.ub.ac.id/index.php/jamal/article/view/1024.

Sah, R.K. dan Stiglitz, J.E. (1991) “The Quality of Managers in Centralized Versus Decentralized Organizations,” The Quarterly Journal of Economics, 106(1), hal. 289–295. Tersedia pada: https://doi.org/10.2307/2937917.

Shittu, I., Ahmad, A.C. dan Ishak, Z. (2016) “Board Characteristics and Earnings per Share of Malaysian Islamic banks,” International Journal of Economics and Financial Issues, 6(S6), hal. 135–137. Tersedia pada: https://dergipark.org.tr/en/pub/ijefi/issue/31991/352818?publisher=http-www-cag-edu-tr-ilhan-ozturk.

Sholihin, A.I. (2010) Pedoman Umum Lembaga Keuangan Syariah. Jakarta: PT Gramedia Pustaka Utama.

Srivastav, A. dan Hagendorff, J. (2016) “Corporate Governance and Bank Risk-Taking,” Corporate Governance: An International Review, 24(3), hal. 334–345. Tersedia pada: https://doi.org/10.1111/corg.12133.

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Pengaruh Keragaman pada Dewan Direksi dan Dewan Pengawas Syariah terhadap Risiko Kredit di Bank Syariah

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