PENGARUH SHARIAH BOARD, CEO DUALITY, DAN FOREIGN OWNERSHIP TERHADAP NON-PERFORMING LOANS DALAM PERBANKAN SYARIAH PERIODE 2018 - 2022

Frisca Arvinda Prihandani, Anny Widiasmara, Nik Amah

Abstract


This study focuses on providing empirical evidence regarding the impact of the Shariah Board, CEO Duality, and Foreign Ownership on Non-Performing Loans. The research utilizes secondary data collected from company annual reports. The study population includes all Islamic banks in Indonesia for the period of 2018-2022. The sample was selected using non-probability sampling (saturated sampling), resulting in 75 company samples. The analysis was conducted using panel data regression, supported by Eviews version 12 software. The findings indicate that both the Shariah Board and Foreign Ownership have a significant positive impact on Non-Performing Loans, whereas CEO Duality has a positive but not significant effect on Non-Performing Loans. This research is intended for academics, banking practitioners, financial regulators, and stakeholders in the Islamic banking industry in Indonesia.

Keywords: Shariah Board, CEO Duality, Foreign Ownership, Non-Performing Loans

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References


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