The Impact of Sharia Supervisory Board and Proportion of Independent Board Commissioners to Financial Performance of Sharia Bank in Indonesia

ABSTRACT This reseach aims to determine the effect of sharia supervisory board and the proportion of independent board of commissioners to the financial performance of Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2014-2017. The research method used descriptive analysis and verification analysis. The population in this research were 12 Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2014-2017. The analytical tool used in this research is multiple regression analysis with SPSS 21.The results of the study show that partially the proportion of independent commissioners and sharia supervisory boards influence financial performance. Simultaneous testing shows that sharia supervisory boards and the proportion of independent commissioners influence financial performance. Keywords: Financial performance, Good Corporate Governance mechanism (Proportion of independent commissioners, board of directors, audit committee and sharia supervisory board)