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

Authors

  • Jerry Marmen Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.37385/msej.v5i2.6380

Abstract

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.

References

Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131

Al Qazzaz, H. R. (2008). Conflicts of interest and impartiality. Http://Www.Tiri.Org/Index.Php.

Alam, M. K., Ahmad, A. U. F., & Muneeza, A. (2022). External Shar?‘ah audit and review committee Vis-a-Vis Shar?‘ah compliance quality and accountability: A case of Islamic banks in Bangladesh. Journal of Public Affairs, 22(1), 1–10. https://doi.org/10.1002/pa.2364

Aslam, E., & Haron, R. (2020). Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries. Corporate Governance (Bingley), 20(6), 1073–1090. https://doi.org/10.1108/CG-11-2019-0350

Beasley, M. S. (1996). An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review, 71(4), 443–465.

Boatright, J. R. (2006). Ethics and The Conduct of Business 5th Edition. Pearson Prentice Hall.

Choudhury, M. A., & Alam, M. N. (2013). Corporate governance in Islamic perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi.org/10.1108/IMEFM-10-2012-0101

Cotter, J., & Silvester, M. (2003). Board and Monitoring Committee Independence. Abacus, 39(2), 211–232.

Dang, V. C., Nguyen, Q. K., & McMillan, D. (2022). Audit Committee Characteristics and Tax Avoidance: Evidence from An Emerging Economy. Cogent Economics & Finance, 10(1), 1–15.

Darma, E. S., & Afandi, A. (2021). The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia. Journal of Accounting and Investment, 22(3), Layouting. https://doi.org/10.18196/jai.v22i3.12339

Darmadi, S. (2013). Corporate Governance Disclosure in The Annual Report. Humanomics, 29(1), 4–23.

Darwanto, & Chariri, A. (2019). Corporate governance and financial performance in Islamic banks: The role of the sharia supervisory board in multiple-layer management. Banks and Bank Systems, 14(4), 183–191. https://doi.org/10.21511/bbs.14(4).2019.17

Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2020). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46. https://doi.org/10.1016/j.gfj.2019.100488

Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 301–325.

Fitrijanti, T., & Yadiati, W. (2018). Accounting and Finance Review The Influence of Islamic Governance on Minimizing Non-Compliance with Sharia. Accounting and Finance Review, 3(3), 70–76. www.gatrenterprise.com/GATRJournals/index.html

Garas, S. N. (2012a). The conflicts of interest inside the Shari’a supervisory board. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), 88–105. https://doi.org/10.1108/17538391211233399

Garas, S. N. (2012b). The control of the Shari’a Supervisory Board in the Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 8–24. https://doi.org/10.1108/17538391211216794

Gyamerah, S., Amo, H. F., & Adomako, S. (2020). Corporate Governance and The Financial Performance of Commercial Banks in Ghana. Journal of Research in Emerging Markets, 2(4), 33–47. https://doi.org/10.30585/jrems.v2i4.541

Hamsyi, N. F. (2019). The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks. Problems and Perspectives in Management, 17(1), 56–66. https://doi.org/10.21511/ppm.17(1).2019.06

Harisa, E., Adam, M., & Meutia, I. (2019). Effect of Quality of Good Corporate Governance Disclosure, Leverage and Firm Size on Profitability of Islamic Commercial Banks. International Journal of Economics and Financial Issues, 9(4), 189–196. https://doi.org/10.32479/ijefi.8157

Bazhair, A. H. (2022). Audit committee attributes and financial performance of Saudi non-financial listed firms. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2127238

Islam, A., Oweidat, G. A., & Mohd, S. N. (2020). Audit Committee Versus Other Governance Mechanisms and The Effect of Investment Opportunities: Evidence from Palestine. Corporate Governance: The International Journal of Business in Society, 20(3), 527–544.

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Kallamu, B. S., & Saat, N. A. M. (2015). Audit Committee Attributes and Firm Performance: Evidence from Malaysian Finance Companies. Asian Review of Accounting, 23(3), 206–231.

Karim, R. A. A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks. Accounting, Auditing & Accountability Journal, 3(3), 34–44.

Khalid, A. A. (2020). Role of Audit and Governance Committee for internal Shariah audit effectiveness in Islamic banks. Asian Journal of Accounting Research, 5(1), 81–89. https://doi.org/10.1108/AJAR-10-2019-0075

Khan, I., & Zahid, S. N. (2020). The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 483–501. https://doi.org/10.1108/IMEFM-01-2019-0003

Mnif, Y., & Tahari, M. (2020). Corporate governance and compliance with AAOIFI governance standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(5), 891–918. https://doi.org/10.1108/IMEFM-03-2019-0123

Mukhibad, H., Nurkhin, A., Waluyo Jati, K., & Yudo Jayanto, P. (2022). Corporate governance and Islamic law compliance risk. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2111057

Muneeza, A., & Hassan, R. (2014). Shari’ah corporate governance: The need for a special governance code. Corporate Governance (Bingley), 14(1), 120–129. https://doi.org/10.1108/CG-02-2011-0015

Nurkhin, A., Kusmuriyanto, Widiyanto, W., Kania Widiatami, A., & Nur Aeni, I. (2023). Do corporate governance implementation and bank characteristics improve the performance of Indonesian Islamic banking? Before-COVID-19 pandemic analysis. Banks and Bank Systems, 18(3), 126–135. https://doi.org/10.21511/bbs.18(3).2023.11

Ramly, Z., Datuk, N., & Nordin, H. M. (2018). Sharia Supervision Board, Board Independence, Risk Committee and Risk-Taking of Islamic Banks in Malaysia. International Journal of Economics and Financial Issues, 8(4), 290–300. http:www.econjournals.com

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (Seventh). John Wiley & Sons Ltd. www.wileypluslearningspace.com

Sherry, E., & Shilbury, D. (2009). Board Directors and Conflict of Interest: A Study of a Sport League. European Sport Management Quarterly, 9(1), 47–62. https://doi.org/10.1080/16184740802461710

Srairi, S., Bourkhis, K., & Houcine, A. (2022). Does bank governance affect risk and efficiency? Evidence from Islamic banks in GCC countries. International Journal of Islamic and Middle Eastern Finance and Management, 15(3), 644–663. https://doi.org/10.1108/IMEFM-05-2020-0206

Sulub, S. A., Salleh, Z., & Hashim, H. A. (2020). Corporate governance, SSB strength and the use of internal audit function by Islamic banks: Evidence from Sudan. Journal of Islamic Accounting and Business Research, 11(1), 152–167. https://doi.org/10.1108/JIABR-12-2016-0148

Yin, R. K. (2016). Qualitative Research from Start to Finish (Second). The Guilford Press.

Downloads

Published

2024-11-19

How to Cite

Marmen, J. (2024). 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. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 4975–4983. https://doi.org/10.37385/msej.v5i2.6380