PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP KINERJA KEUANGAN BANK SYARIAH DI ASEAN

This research explores the influence of Islamic Corporate Governance (ICG) on the financial outcomes of Islamic Banking Institutions within the ASEAN region. The assessment of ICG is based on several indicators, including the educational background and number of Sharia Supervisory Board (SSB) members, the frequency of their meetings, the proportion of independent commissioners, and the total audit committee members. Utilizing panel data regression on financial data from 2021 to 2023, the analysis reveals that the regularity of their meetings, and the presence of independent commissioners significantly affect financial performance. The result underscore the critical role of Sharia Governance in promoting financial stability an profitability among Islamic Banks operating in ASEAN.