IMPLEMENTASI ISLAMIC CORPORATE GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA BANK SYARIAH

Asrori -

Abstract


Penelitian ini bertujuan mengkaji implementasi Islamic corporate governance dan pengaruhnya terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan Islami syariah conformity dan rasio-rasio keuangan konvensional profitability. Populasi penelitian mencakup bank umum syariah (BUS) dan unit usaha syariah (UUS). Pengumpulan data digunakan metode dokumentasi dengan unit analisis laporan keuangan dan self assesment good corporate governance BUS dan UUS yang terpilih sebagai sampel. Analisis data untuk menguji hipotesis digunakan regresi linier. Hasil penelitian menyatakan implementasi Islamic corporate governance pelaksanaan tugas dan tanggung jawab Dewan Pengawas Syariah (DPS) berpengaruh positif terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan syariah conformity pembiayaan bagi hasil dan zakat, akan tetapi tidak berpengaruh positif jika diukur menggunakan rasio pendapatan Islami. Implementasi Islamic corporate governance kepatuhan syariah berpengaruh positif terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan syariah conformity pembiayaan bagi hasil, pendapatan Islami dan zakat. Sedangkan implementasi Isamic corporate governance pelaksanaan tugas dan tanggung jawab DPS dan kepatuhan syariah tidak berpengaruh posisitf terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan profitability return on invesment,return on equity dan profit margin.


This study aims to assess the implementation of Islamic corporate governance and its effect on the performance of Islamic banks as measured by Islamic financial ratios shariah conformity and konventional fiancial ratios profitability. The study population includes Islamic banks (Bank Umum Syariah/BUS) and sharia business units (Unit Usaha Syariah/UUS). The data collection methods used by documentation with unit analysis of financial statements and good corporate governance self-asessment BUS and UUS selected as a sample. Analysis of data to test the hypothesis used linear regression. The result of the study stated that implementation of Islamic corporate governance duties and responsibilities of the Shariah Supervisory Board (SSB) positive effect on the performance of Islamic banks as measured by financial ratios shariah conformity of profit sharing financing and charity (zakah), but not positive effect if it is measured using the ratio of Islamic income. Implementation of Islamic corporate governance shariah compliance positively influence the performance of Islamic banks as measured by shariah conformity financial ratios of profit sharing financing, Islamic income and charity (zakah). While the implementation of Islamic corporate governance duties and responsibilities of SSB and shariah compliance not positive effect on the performance of Islamic banks as measured by profitability financial ratios of return on invesment, return on equity and profit margin.



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DOI: https://doi.org/10.15294/jda.v6i1.3249

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