Peran Konflik Kepentingan Dewan Pengawas Syariah (DPS) Dan Independensi Komite Audit Bank Syariah Terhadap Good Corporate Governance (GCG) Dan Kinerja Keuangan Bank Syariah: Sebuah Analisis Konseptual
DOI:
https://doi.org/10.37385/msej.v5i2.6380Abstract
Dewan Pengawas Syariah (DPS) adalah bagian penting dari GCG bank-bank syariah, mengingat dewan ini bertanggung jawab untuk memastikan kepatuhan syariah dari transaksi dan operasi di dalam bank-bank syariah. Meskipun DPS memainkan peran penting dalam GCG bank syariah, beberapa masalah dapat menghambat peran DPS dalam GCG, seperti konflik kepentingan anggota DPS. Konflik kepentingan mungkin muncul jika seorang anggota DPS duduk di beberapa LKS sekaligus atau jika anggota DPS juga menjabat pada posisi direksi atau manajemen di bank syariah lainnya Hal ini pada gilirannya dapat menyebabkan beberapa dampak negatif bagi bank-bank syariah, seperti kebocoran informasi ke LKS pesaing, sehingga dapat mengakibatkan kerugian potensial dan kinerja keuangan yang kurang baik dari bank syariah. Dengan demikian, anggota DPS yang memiliki konflik kepentingan dapat akan melemahkan pelaksanaan GCG serta menurunkan kinerja keuangan bank syariah. Selain DPS, KA juga memainkan peran penting dalam GCG bank syariah. Di sisi lain, Komite Audit (KA) adalah komite yang ditunjuk oleh dewan komisaris dengan tanggung jawab untuk membantu dewan komisaris dalam melakukan pengawasan yang tidak memihak dan independen terhadap direksi dan manajemen bank syariah. Dengan demikian, independensi KA dianggap sebagai faktor penting dalam memastikan efektivitasnya dalam mendukung praktik GCG di bank-bank syariah. Hal ini dikarenakan KA yang independen memiliki lebih sedikit konflik kepentingan saat melaksanakan tugasnya untuk membantu dan memberi nasihat kepada dewan komisaris. Hal ini berdampak terhadap peningkatan efektivitas dewan komisaris dalam memantau kinerja dewan direksi dan manajemen bank syariah, sehingga hal ini memiliki peran positif terhadap pelaksanaan GCG di bank syariah, serta membantu meningkatkan kinerja keuangan bank syariah. Rekomendasi yang dapat diambil untuk penelitian selanjutnya adalah dengan diadakannya penelitian dengan pendekatan kuantitatif terhadap konflik kepentingan DPS dan independensi KA, serta GCG dan kinerja keuangan bank syariah. Rekomendasi praktis dari penelitian ini adalah pentingnya bagi pihak DPS, KA, dan dewan komisaris di bank syariah untuk memastikan tidak adanya konflik kepentingan dan terjaminnya independensi pihak-pihak tersebut, sehingga pelaksanaan GCG di bank syariah dapat berjalan secara optimal.
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