The effect of sharia supervisory board (DPS), board of directors, and board of commissioners on the financial performance of sharia people financing (BPRS)

Abstract

This study aims to determine the effect of the Sharia Supervisory Board Received 2-Feb-20 (DPS), the board of directors, and the board of commissioners on the financial. The dependent Accepted 30-Jun-20 variable is financial performance proxied by Return on Assets (ROA), while the independent variable is the Sharia Supervisory Board, Board of Directors, and Board of Commissioners. The data analysis technique in this study uses panel data analysis techniques with the Least Square Panel method. The Board of results show that the Sharia Supervisory Board (DPS), the board of directors, Commissioners; and the board of commissioners simultaneously influence the financial Board of Directors; performance of BPR Syariah. Then the partial test results show that the Sharia BPR Syariah Supervisory Board does not affect the financial performance of Sharia BPRS. Financial At the same time, the Board of Directors has a positive effect on Sharia Performance; financial performance, and the Board of Commissioners hurts BPR Syariah.