风险监督委员会对伊斯兰银行风险披露对财务绩效影响的调节作用

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i4.11
L. Africa, Dian Agustia
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引用次数: 0

摘要

本研究考察了风险披露对印尼伊斯兰银行财务绩效的影响,以及风险监测委员会调节风险的能力。定量研究。OJK 2014年的规定限制了伊斯兰银行样本的选择,因此使用的样本是2014年至2021年印度尼西亚的72家伊斯兰银行。这些测量是使用社会科学统计软件包(SPSS 20)软件SPSS工具(社会科学统计软件包)计算的。使用的变量是因变量(ROE)、自变量(RD)、调节变量(RMC)和控制变量(FDR、NPF和CAR比率)。研究结果表明,风险披露越低,银行面临的风险越低,财务绩效越高。风险监督委员会的存在可以缓和风险披露对财务绩效的影响。未来的研究有望通过增加变化和增加样本数量来比较伊斯兰和传统商业银行。进一步的研究可以确定本研究的结果是否适用于其他国家的伊斯兰银行。该研究对银行决策者有益,因为完整性和风险评估一直处于风险披露委员会的监督之下。本研究亦增加了利用平均固有风险值来衡量风险披露的新颖性。
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The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks
This study examines the impact of risk disclosure on the financial performance of Indonesian Islamic banks and the ability of the Risk Monitoring Committee to moderate them. Quantitative research. OJK regulations in 2014 limited the selection of samples of Islamic banks so that the sample used is 72 Islamic banks in Indonesia from 2014 to 2021. These measures were calculated using the Statistical Package for the Social Sciences (SPSS 20) software SPSS tool (Statistical Package for the Social Sciences). The variables used are the dependent variable (ROE), independent variable (RD), moderating variable (RMC), and control variables (FDR, NPF, and CAR ratios). The findings show that the lower the risk disclosure, the lower the risks the bank faces and the higher it is financial performance. The existence of a risk monitoring committee can moderate the impact of risk disclosure on financial performance. Future research is expected to be able to compare Islamic and conventional commercial banks by adding variations and increasing the number of samples. Additional research can determine whether the findings of this study apply to Islamic banks in other countries. This research is beneficial for banking decision-makers because the completeness and risk assessment are always under the supervision of the risk disclosure committee. This study also adds novelty to the measurement of risk disclosure by utilizing the average inherent risk value.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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