Abstract
This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks. This research is quantitative through time series and cross section data. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2015-2019. By using purposive sampling method, there are 8 Islamic commercial banks as research samples. Performance variables were measured using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The ICSR variable is measured using the ISR index and the Sharia Governance variable is measured using the number of Sharia Supervisory Board meetings. The analytical method used is multiple regression analysis. The results of this study indicate that ICSR has no significant effect on ROA, Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on ROE, Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on NIM, Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on CAR, and Sharia Governance has a significant and negative effect on CAR.
Highlights
PENDAHULUAN Bank syariah adalah adalah lembaga keuangan yang setiap aktivitas yang dilakukan harus berdasarkan prinsip syariah
This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks
The results of this study indicate that ICSR has no significant effect on Return On Assets (ROA), Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on Return On Equity (ROE), Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on Net Interest Margin (NIM), Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on Capital Adequacy Ratio (CAR), and Sharia Governance has a significant and negative effect on CAR
Summary
Dari data statistika Otoritas Jasa Keuangan menunjukkan pada tahun 2015 Bank Umum Syariah berjumlah 12 bank dengan total aset sebesar 213.423 M. Pada ICSR ini dibuat dalam bentuk pengungkapan-pengungkapan yang digunakan untuk memberikan informasi kepada stakeholder agar dapat mengetahui kegiatan tanggung jawab sosial yang dilakukan oleh bank syariah. Selanjutnya penelitian mengenai hubungan Sharia Governance terhadap kinerja sudah dilakukan Sunarwan (2016), hasil penelitiannya menunjukkan bahwa Corporate Governance yang diukur dengan rapat DPS mempunyai pengaruh yang signifikan terhadap kinerja pada bank syariah yang diukur dengan ROA. Indrayani dan Risna (2018) menunjukkan hasil penelitiannya bahwa Sharia Governance tidak memiliki pengaruh terhadap kinerja yang diukur dengan ROA. Hasil penelitian ini diharapkan bisa memberikan manfaat untuk perkembangan literatur ekonomi Islam, memberikan kontribusi untuk peneliti selanjutnya untuk memperluas pengetahuannya, serta dapat membantu pihak manajemen perusahaan dalam pengambilan keputusan untuk menerapkan Islamic Corporate Social Responsibility (ICSR) dan Sharia Governance agar dapat meningkatkan kinerja bank umum syariah
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