KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020

Authors

  • Fetri Wahyu Handayani Fakultas Ekonomi dan Bisnis Islam, UIN RMS Surakarta
  • Adhelia Desi Prawestri Fakultas Ekonomi dan Bisnis Islam, UIN RMS Surakarta

DOI:

https://doi.org/10.35137/jabk.v10i2.14

Keywords:

Audit Committee Size, Audit Committee Independence, Decision-Making Risk

Abstract

The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.

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Published

2023-08-28

Issue

Vol. 10 No. 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Fetri Wahyu Handayani, Adhelia Desi Prawestri

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