The Effect Of Corporate Governance, Internal Audit, And Risk Management On The Financial Performance Of Islamic Banks With Balanced Scorecard As Moderator
DOI:
https://doi.org/10.21111/at.v11i2.15458Keywords:
Corporate Governance, Internal Audit, Risk Management, Financial Performance, Balanced Scorecard.Abstract
This study aims to analyze the impact of Corporate Governance, Internal Audit, and Risk Management on the Financial Performance of Islamic Banks, with the Balanced Scorecard as a moderating variable. A quantitative approach was applied using multiple linear regression to test the causal relationship and moderation of effectiveness. Data were collected from financial reports, official documents, and Islamic bank supervisory agencies from 2022 to 2024. The results show that Z plays an important role in influencing Y (t=2.490, p=0.013), unlike X1, X2, and X3, which are not significant (p>0.05). These findings are important as a reference in strategic decision-making for Islamic banks in facing market dynamics and financial risks, as well as a scientific contribution to the development of comprehensive performance evaluation. In addition, these results highlight the need for further integration of Islamic principles to optimize sustainable strategies in the Islamic banking sector.References
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