Hubungan Kualitas Audit, Komite Audit, dan Dewan Pengawas Syariah terhadap Kinerja Bank Umum Syariah di Indonesia

ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial simultan. Melalui pendekatan kuantitatif teknik analisis regresi data panel, hasil penelitian menunjukkan bahwa parsial, audit dihasilkan KAP Big 4 berpengaruh positif signifikan bank umum syariah. Pada variabel ukuran tidak mempengaruhi syariah, sedangkan kompetensi frekuensi negatif DPS, rapat DPS signfikan Secara simultan, serta diharapkan dapat bermanfaat bagi manajemen perusahaan, sebagai bahan pertimbangan meningkatkan efektivitas peran pengawasan dalam penerapan tata kelola perusahaan agar mewujudkan menjadi lebih baik. Kata Kunci: Kualitas Komite Syariah, Kinerja Bank. ABSTRACT This study aims is to find out the relationship between quality, committee, and Sharia Supervisory Board (SSB) on performance of Islamic Commercial Banks in as proxied by both partially simultaneously. Through a quantitative approach with panel regression analysis techniques, results show that partially, quality produced has significant positive effect commercial banks. In committee variable, size does not affect banks, while competence frequency have negative meetings Simultaneously, research expected be useful for company management, consideration increasing effectiveness supervisory role implementation corporate governance order realize better performance. Keywords: Audit Quality, Shariah Board, DAFTAR PUSTAKA Afza, T., & Nazir, M. S. (2014). firm value: A case Pakistan. Research Journal Applied Sciences, Engineering Technology, 7(9), 1803–1810. http://dx.doi.org/10.19026/rjaset.7.465 Al-Sheikh, A. I. (2005). Tafsir Ibnu Katsir Jilid 2. Surabaya: Pustaka Imam Asy-Syafi’i. 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