Abstract
The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.
Highlights
The purpose of this research is to analyze the influence of the quality of the implementation
This research used secondary data from financial statements published by Bank Indonesia
in this research is proxied by Return on Assets
Summary
Profitabilitas adalah rasio yang paling komprehensif dari keseluruhan rasio yang ada dan rasio ini menggambarkan kemampuan bank untuk bertahan dan stabil dalam melanjutkan operasionalnya di kemudian hari. Selain itu pada penjabaran diatas dari definisi, tinjauan teori, tujuan dan manfaat, prinsip, serta unsur-unsur dalam Good Corporate Governance dalam Perbankan Syariah, penulis meyakini bahwa penerapan GCG dan risiko pembiayaan dapat berpengaruh terhadap profitabilitas pada perbankan syariah. Hal ini menjadi sebuah hipotesis bahwa penerapan GCG dan risiko pembiayaan dapat berpengaruh terhadap profitabilitas pada perbankan syariah. Metode ini digunakan karena peneliti berusaha mengetahui seberapa besar pengaruh antara Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Umum Syariah di Indonesia Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia yang berjumlah 11 Bank. Ukuran profitabilitas dalam penelitian ini menggunakan Return On Assets (ROA) yang didapat dari data laporan keuangan publikasi Bank Umum Syariah tahun 2010 - 2013. Setelah mendapatkan data mengenai kualitas penerapan setiap faktor GCG, selanjutnya adalah menganalisis kualitas penerapan GCG pada bank syariah dengan mengalikan peringkat masing-masing faktor dengan bobot yang telah ditentukan oleh BI yang kemudian menghasilkan nilai komposit yang berlandaskan Sesuai Tabel 3: Tabel 3 Komposisi kualitas penerapan setiap faktor GCG
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