PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, NON PERFORMING FINANCING, DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH
DOI:
https://doi.org/10.22441/jies.v12i1.21697Keywords:
Good Corporate Governance, Non Performing Financing, Return on AssetsAbstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, non performing financing dan Islamic social reporting terhadap kinerja keuangan perbankan syariah. Pengaruh GCG menggunakan proksi ukuran dewan pengawas syariah, proporsi komisaris independen, kepemilikan institusional, dan jumlah dewan pengawas Syariah. Pengaruh ISR menggunakan ISR yang mengacu pada standar AAOIFI. ISR terdiri dari 5 tema utama yaitu pendanaan dan investasi (finance and investment), produk (product), karyawan (employees), masyarakat (society), dan lingkungan (environment), dan terdiri dari 39 item indikator. Variabel dependen penelitian ini adalah kinerja keuangan dengan indikator Return on Assets (ROA).Populasi penelitian ini adalah bank umum Syariah terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2014 hingga 2018 yaitu sejumlah 14 bank. Metode pengambilan sampel yang digunakan adalah purposive sampling. Data yang diperoleh diolah dengan analisis regresi data panel menggunakan alat statistik Eviews 10. Hasil dari penelitian ini menunjukkan bahwa proporsi dewan komsaris independen, kepemilikan institusional dan dewan pengawas syariah tidak berpengaruh terhadap ROA. Sedangkan variabel NPF berpengaruh negatif dan signifikan terhadap ROA. Dan ISR berpengaruh negatif terhadap ROADownloads
References
Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131
Amalia, F., Sasongko, N., & Bawono, A. B. (2019). Pengaruh Karakteristik Islamic Corporate Governance,Intellectual Capital dan Keputusan Pendanaan terhadap Kinerja Keuangan. Jurnal Riset Manajemen.
Amilin, Utami, W., & Wulandari, S. (2008). Analisis Faktor-Faktor Yang Mempengaruhi Independensi Auditor Eksternal Menurut Persepsi Bankir. Media Risrt Akuntansi, Auditing Dan Informasi, 8(1), 29–44.
Arshad, R., Othman, S., & Othman, R. (2012). Islamic Corporate Social Responsibility, Corporate Reputation And Performance. Proceedings of World Academy of Science, Engineering and Technology, 6(64), 1070. Retrieved from http://search.proquest.com/docview/1349445808?accountid=26646
Asrori. (2014). Implementasi Islamic Corporate Governance Dan Implikasinya Terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi, 6 No.1, 90–102.
Ferdyant, F., ZR, R. A., & Takidah, E. (2014). Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah. Jurnal Dinamika Akuntansi Dan Bisnis, 1(2), 134–149. https://doi.org/10.24815/jdab.v1i2.3584
Fitriani, L. D., & Hapsari, D. W. (2013). Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan ( Studi Pada Perbankan Milik Pemerintah dan Swasta yang Terdaftar di BEI Tahun 2011-2013), 2(November 1997), 3458–3474.
Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88–106. https://doi.org/10.2307/41165018
Ghaffar, A. (2014). Relationship of Islamic Bank’s Profitability with Corporate Governance Practices. European Journal of Business and ManagementOnline), 6(17), 2222–2839.
Haider, N., Khan, N., & Iqbal, N. (2015). Impact of Corporate Governance on Firm Financial Performance in Islamic Financial Institution. International Letters of Social and Humanistic Sciences, 51(2008), 106–110. https://doi.org/10.18052/www.scipress.com/ilshs.51.106
Haniffa, R. (2002). Social Reporting Disclosure : An Islamic Perspective. Indonesian Management & Accounting Research.
Hermina, R., & Suprianto, E. (2016). ANALISIS PENGARUH CAR, NPL, LDR, DAN BOPO TERHADAP PROFITABILITAS (ROE) PADA BANK UMUM SYARIAH (Studi Kasus Pada Bank Umum Syariah di BEI 2008 – 2012). Jurnal Akuntansi Indonesia, 3, 129.
Hisamuddin, N. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah. JURNAL AKUNTANSI UNIVERSITAS JEMBER, 10.
Kasmir. (2016). Pengantar Manajemen Keuangan (Kedua). Jakarta: Kencana.
Mamduh, Hanafi, M., & Halim, A. (2016). Analisis Laporan Keuangan (5th ed.). Yogyakarta: UPP STIM YKPN Yogyakarta.
Mardiani, L., Yadiati, W., & Jaenudin, E. (2019). Islamic Corporate Governance Dan Kinerja Keuangan Unit Usaha Syariah (UUS). Jurnal Akuntansi : Kajian Ilmiah Akuntansi, 6, 128–142.
Mollah, S., & Zaman, M. (2015). S hari ’ ah Supervision , Corporate Governance and Performance : Conventional vs . Islamic Banks. Journal of Banking & Finance, 1–41.
Nugroho, L., & Bararah, H. N. (2018). Pengaruh Good Corporate Governance Dan Biaya Operasional Dan Pendapatan Operasional (Bopo) Terhadap Stabilitas Keuangan Bank Umum Syariah Di Indonesia Tahun 2012-2017. Inovbiz: Jurnal Inovasi Bisnis, 6(2), 160. https://doi.org/10.35314/inovbiz.v6i2.852
Othman, R., & Thani, A. M. (2010). Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal (IBER), 9(4). https://doi.org/10.19030/iber.v9i4.561
Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013 - 2015, 6(3), 260–371.
Prasojo, P. (2015). Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah. Jurnal Dinamika Akuntansi Dan Bisnis, 2(1), 59–69. https://doi.org/10.24815/jdab.v2i1.3613
Retnaningsih, S., & Hariyanti, W. (2019). Pengaruh Pengungkapan Islamic Social Reporting (ISR) terhadap Kinerja Keuangan pada Perbankan Syariah di Indonesia Tahun 2012-2016, 2(1), 169–186.
Riandi, D., & Siregar, H. S. (2011). Pengaruh Penerapan Good Corporate Governance Terhadap Return on Asset, Net Profit Margin, Dan Earning Per Share Pada Perusahaan Yang Terdaftar Di Corporate Governance Perception Index. Jurnal Ekonom, 14(3), 127–133.
Srairi, S. (2015). Corporate Governance Disclosure Practices and Performance of Islamic Banks in GCC Countries. Journal of Islamic Finance, 4(2), 1–17. https://doi.org/10.12816/0024085
Tjondro, D., & Wilopo, R. (2011). Pengaruh Good Corporate Governance (Gcg) Terhadap Profitabilitas Dan Kinerja Saham Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia. Journal of Business and Banking, 1(1), 1. https://doi.org/10.14414/jbb.v1i1.148
Ulum, I. (2009). Intellectual Capital: Konsep dan Kajian Empiris. Graha Ilmu.
Umiyati, U., & Baiquni, M. D. (2019). Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 85–104. https://doi.org/10.35836/jakis.v6i1.10
Utami, W., Nugroho, L., & Farida. (2017). Fundamental Versus Technical Analysis of Investment: Case Study of Investors Decision in Indonesia Stock Exchange. The Journal of Internet Banking and Commerce, 22(8), 1–18. Retrieved from http://www.icommercecentral.com/open-access/fundamental-versus-technical-analysis-of-investment-case-study-of-investors-decision-in-indonesia-stock-exchange.php?aid=86055
Yadiat, W., Gustani, & Amrania, G. (2017). The effect of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) disclosures on market discipline with financial performance used as intervening variables (Empirical Study on Shariah based Banks Operating in QISMUT Count. International Journal of Applied Business and Economic Research, 15(24), 119–141.
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Ilmu Ekonomi dan Sosial (JIES) journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Ilmu Ekonomi dan Sosial (JIES) of Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Jurnal Ilmu Ekonomi dan Sosial (JIES) of Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Ilmu Ekonomi dan Sosial (JIES) are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Jurnal Ilmu Ekonomi dan Sosial (JIES)]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Jurnal Ilmu Ekonomi dan Sosial (JIES)
Pusat Penelitian Universitas Mercu Buana Jakarta, Gedung D Lantai 1,
Jalan Meruya Selatan No. 01, Kembangan, Jakarta Barat 11650.
Phone 021-5840816 Extention 3451 Fax. 021-5840813.
Homepage : http://www.mercubuana.ac.id Email : [email protected].
All off articles in the Jurnal Ilmu Ekonomi dan Sosial (JIES) are licensed under CC BY-SA
Jurnal Ilmu Ekonomi dan Sosial (JIES) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
