Abstract
This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.
Highlights
This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking
The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking
Pengaruh Sharia Compliance, Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Moderating pada Bank Syariah
Summary
Teori agency mengungkapkan adanya hubungan antara principal dan agent yang dilandasi dari adanya pemisahan kepemilikan dan pengendalian perusahaan, pemisahan penanggung resiko, pembuatan keputusan dan pengendalian fungsi-fungsi (Jensen & Meckling, 1976). Teori legitimasi yang terkait dengan pengungkapan sosial menyiratkan bahwa alasan mengapa perusahaan mengungkapkan aktivitas lingkungan mereka ialah hal yang diperlukan oleh masyarakat di mana perusahaan itu beroperasi dan kegagalan untuk mengungkapkannya bisa memiliki implikasi yang merugikan bagi kinerja perusahaan, selain itu teori ini menjelaskan bahwa pengungkapan tanggung jawab sosial dilakukan perusahaan dalam upaya untuk mendapatkan legitimasi di mana perusahaan itu berada (Pratiwi & Chariri, 2013). Berdasarkan uraian tersebut, maka dapat diturunkan hipotesis dalam penelitian yaitu : H2: Islamic Corporate Social Responsibility berpengaruh positif terhadap kinerja perbankan syariah. Peneliti juga menggunakan rasio profitabilitas (ROA dan ROE) dalam penelitian karena kedua rasio tersebut akan menggambarkan keadaan laba yang diperoleh oleh perbankan, ketika kedua rasio tersebut selalu mengalami perkembangan maka dapat dikatakan atau diberi kesimpulan bahwa kinerja keuangan perusahaan semakin meningkat (Murhadi, 2013)
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