The Influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on the Financial Performance of Islamic Banking in Indonesia

This study aims to determine the influence of the Board of Commissioners, Board of Directors, Sharia Supervisory Board, and Audit Committee on Financial Performance in Islamic Banking in Indonesia that has been registered with Financial Services Authority in 2017-2020. The research method used by researchers in this study is a quantitative method. This study uses secondary data from annual reports of Islamic banking. The data collection technique used a purposive sampling technique, based on the established criteria, a sample of 12 Islamic banks was obtained. Data were analyzed using multiple regression analysis with SPSS version 25. The results of this study indicate that (1) the Board of Commissioners has a positive and significant effect on the Financial Performance of Islamic Banking, (2) the Board of Directors has a negative and insignificant effect on the Financial Performance of Islamic Banking, (3) The Sharia Supervisory Board has a negative and significant effect on the Financial Performance of Islamic Banking, (4) the Audit Committee has a negative and insignificant effect on the Financial Performance of Islamic Banking