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Analysis of the influence of corporate governance on the financial performance of Islamic banks in Indonesia 2016 - 2021

APTISI Transactions on Management (ATM) · Vol. 7 No. 2 (2023) · pp. 172–183

DOI
10.33050/atm.v7i2.2021
ISSN
2622-6804, 2622-6812
Published
2023-03-25
Publisher
Pandawan
Language
en
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The reason of the cases is to analyze the impacts of ICG (Islamic Corporate Administration) on the monetary execution of Islamic Commercial Banks in Indonesia amid the period of 2017 to 2022.The population for this study is made up of 15 Islamic Commercial Banks registered with OJK, and a purposive sampling technique is used to choose seven samples. This study employs a descriptive quantitative method by conducting simple regression tests to evaluate the partial impact of ICG regarding the financial results of Islamic banks. The Return on Assets (ROA) proxies the financial performance in this study. Banking in Indonesia is defined by Law No. 10 of 1998 as a business institution that gathers funds in the form of savings from the community and distributes them into financing and other activities that aim to improve the community's welfare. Islamic banks are one of the two types of banking in Indonesia, and they operate based on Shariah principles. The operation of Shariah banking is supported by Law No. 21 of 2008. In recent years, the number of Islamic banks in Indonesia has grown significantly, with a rise in the number of offices, banks, and assets. The research findings demonstrate that ICG very continuous, partially positive results for the Islamic commercial banking sector in Indonesia from 2017 to 2022. Integrating Islamic Corporate Governance principles into Corporate Governance principles shares the same objectives, including transparency and accountability. As a result, Additional exploration is recommended to examine alternative independent variables that could potentially impact the money related execution of Islamic commercial banks. The show investigate underscores the noteworthiness of ICG in expanding the monetary execution of Indonesian Islamic commercial banks.

Keywords

Collaboration network of the authors

40 authors · 98 co-authorship links · 25 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Politeknik Negeri Ujung Pandang
  • Universitas Halu Oleo
  • Universitas Ahmad Dahlan
  • Universitas Sugeng Hartono
  • Universitas Muhammadiyah Metro
  • Universitas DIPA Makassar
  • State University of Makassar
  • Other organisations
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Adi AtmokoAffiliation unknown3
SuyahmanUniversitas Sugeng Hartono2
MurintoAffiliation unknown2
Moch. Bukhori MuslimAffiliation unknown2
Muhammad RamliUniversitas Halu Oleo2
Wahyu Nanda Eka SaputraAffiliation unknown2
Herman YuliansyahUniversitas Ahmad Dahlan1
Herman YuliansyahUniversitas Ahmad Dahlan1
Kintung PrayitnoAffiliation unknown1
Kintung PrayitnoUniversitas Ahmad Dahlan1
Muhira Dzar FarabyPoliteknik Negeri Ujung Pandang1
Nurhayati NurhayatiPoliteknik Negeri Ujung Pandang1
Muh. AhyarPoliteknik Negeri Ujung Pandang1
Asriyadi AsriyadiPoliteknik Negeri Ujung Pandang1
Yuniarti YuniartiPoliteknik Negeri Ujung Pandang1
Mustika MustikaUniversitas Muhammadiyah Metro1
Asmah AkhrianaUniversitas DIPA Makassar1
Mukhlisin MukhlisinState University of Makassar1
Achmad Bagus Adhiluhung MardhotillahAffiliation unknown1
Usman AliAffiliation unknown1
Irfan DjunaidiAffiliation unknown1
Osfar SjofjanAffiliation unknown1
La Ode AfaUniversitas Halu Oleo1
Tresjia Corina RakianUniversitas Halu Oleo1
Elly KisminiAffiliation unknown1
Ninuk Sholikhah AkhirohAffiliation unknown1
Antari Ayuning ArsiAffiliation unknown1
Soeprodjo SoeprodjoAffiliation unknown1
Latifah LatifahAffiliation unknown1
Nanik WijayatiState University of Semarang1
Sri MursitiAffiliation unknown1
Safira Embun InsanidyaAffiliation unknown1
Rayi Kharisma RajibAffiliation unknown1
Muhammad Adymas Hikal FikriAffiliation unknown1
lsabila Nisa ApriliaAffiliation unknown1
Hardiyansyah MasyaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Analysis of the influence of corporate governance on the financial performance of Islamic banks in Indonesia 2016 - 2021</dc:title>
	<dc:creator xml:lang="en">Rarmizi, Rasyid</dc:creator>
	<dc:creator xml:lang="en">Yama Nasaruddin, Indo </dc:creator>
	<dc:creator xml:lang="en">Hidayah, Nur </dc:creator>
	<dc:creator xml:lang="en">sunardi</dc:creator>
	<dc:creator xml:lang="id">Rarmizi, Rasyid</dc:creator>
	<dc:subject xml:lang="en">Islamic Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:subject xml:lang="en">ROA</dc:subject>
	<dc:description xml:lang="en">The reason of the cases is to analyze the impacts of ICG (Islamic Corporate Administration) on the monetary execution of Islamic Commercial Banks in Indonesia amid the period of 2017 to 2022 .The population for this study is made up of 15 Islamic Commercial Banks registered with OJK, and a purposive sampling technique is used to choose seven samples. This study employs a descriptive quantitative method by conducting simple regression tests to evaluate the partial impact of ICG regarding the financial results of Islamic banks. The Return on Assets (ROA) proxies the financial performance in this study. Banking in Indonesia is defined by Law No. 10 of 1998 as a business institution that gathers funds in the form of savings from the community and distributes them into financing and other activities that aim to improve the community's welfare. Islamic banks are one of the two types of banking in Indonesia, and they operate based on Shariah principles. The operation of Shariah banking is supported by Law No. 21 of 2008. In recent years, the number of Islamic banks in Indonesia has grown significantly, with a rise in the number of offices, banks, and assets. The research findings demonstrate that ICG very continuous, partially positive results for the Islamic commercial banking sector in Indonesia from 2017 to 2022. Integrating Islamic Corporate Governance principles into Corporate Governance principles shares the same objectives, including transparency and accountability. As a result, Additional exploration is recommended to examine alternative independent variables that could potentially impact the money related execution of Islamic commercial banks. The show investigate underscores the noteworthiness of ICG in expanding the monetary execution of Indonesian Islamic commercial banks.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2023-03-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/2021</dc:identifier>
	<dc:identifier>10.33050/atm.v7i2.2021</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 7 No. 2 (2023): May; 172-183</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 7 No 2 (2023): May; 172-183</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:source>10.33050/atm.v7i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/2021/686</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Rasyid Tarmizi, Indo Yama Nasaruddin, Nur Hidayah, Sunardi (author)</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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