Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang terdiri dari komposisi dewan komisaris independen, komposisi dewan direksi independen, komite audit, dan frekuensi rapat dewan komisaris, serta ukuran perusahaan terhadap kinerja keuangan bank umum syariah di indonesia. penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. data sekunder diperoleh melalui laporan keuangan tahunan bank umum syariah periode 2020– 2024. teknik analisis data menggunakan regresi linier berganda dengan bantuan perangkat spss versi 26, dan pengujian meliputi uji normalitas, uji asumsi klasik, uji t, uji f, dan koefisien determinasi. hasil penelitian menunjukkan bahwa semua variabel good corporate governance yaitu jumlah dewan komisaris independen, jumlah dewan direksi independen, jumlah komite audit, dan frekuensi rapat dewan komisaris berpengaruh positif dan signifikan terhadap kinerja keuangan. demikian juga dengan ukuran perusahaan yang berpengaruh positif dan signifikan terhadap kinerja keuangan bank syariah.

This study aims to examine the effect of Good Corporate Governance, which consists of the composition of independent commissioners, the composition of independent directors, the audit committee, and the frequency of board of commissioners’ meetings, as well as firm size, on the financial performance of Islamic commercial banks in Indonesia. This study employs a quantitative method with an associative approach. Secondary data were obtained from the annual financial reports of Islamic commercial banks for the 2020–2024 period. The data analysis technique uses multiple linear regression with the assistance of SPSS version 26, and the tests include normality testing, classical assumption tests, t-test, F-test, and coefficient of determination. The results show that all Good Corporate Governance variables, namely the number of independent commissioners, the number of independent directors, the number of audit committee members, and the frequency of board of commissioners’ meetings, have a positive and significant effect on financial performance. Likewise, firm size has a positive and significant effect on the financial performance of Islamic banks.