Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia

The purpose of this research study is to examine the effect of Institutional Ownership, Board of Commissioners, and Sharia Supervisory Board, on Going Concern. The population used is the Sharia Commercial Bank registered at Bank Indonesia in 2014-2018. The secondary data collection technique is done by searching the annual report data issued by each Islamic commercial bank. The final sample used in this study consisted of 60 observation samples. Background Testing of Institutional Ownership, Board of Commissioners, and Sharia Supervisory Board for Going Concern are performed with multiple regression analysis. Research Results Show that Institutional Ownership, the Board of Commissioners, and the Sharia Supervisory Board have no effect on the Going Concern of Islamic Commercial Banks.