Peengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syariah di Indonesia

Asyraf, Adib (2025) Peengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syariah di Indonesia. S1 thesis, Universitas Jambi.

	Text ABSTRAK.pdf Download (268kB)
	Text BAB I.pdf Download (359kB)
	Text BAB V.pdf Download (262kB)
	Text COVER.pdf Download (176kB)
	Text Daftar pustaka.pdf Download (243kB)
	Text (Repository staff only) FULL SKRIPSI.pdf Download (2MB)
	Text LEMBAR PENGESAHAN.pdf Download (132kB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh Islamic Social Reporting dan Islamic Corporate Governance secara parsial dan simultan terhadap kinerja keuangan. Populasi penelitian ini yaitu perusahaan Perbankan Syariah yang tercatat di Otoritas Jasa Keuangan Tahun 2019 – 2023. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yaitu sampel dipilih dengan menggunakan pertimbangan tertentu sesuai dengan kriteria yang ditetapkan. Sampel yang dipilih dalam penelitian ini adalah Perusahaan Perbankan Syariah yang tercatat di Otoritas Jasa Keuangan, tidak melakukan merger, akuisisi atau spin-off dengan perusahaan Perbankan Syariah lain, dan memiliki laporan tahunan, dan laporan pelaksanaan GCG secara konsisten dan lengkap dari tahun 2019 – 2023. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Islamic Social Reporting secara parsial memiliki pengaruh yang signifikan terhadap kinerja keuangan, sedangkan Islamic Corporate Governance secara parsial tidak berpengaruh signifikan terhadap kinerja keuangan. Hasil pengujian secara simultan menunjukkan bahwa Islamic Social Reporting dan Islamic Corporate Governance secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan Perbankan Syariah di Indonesia. This study aims to determine the influence of Islamic Social Reporting and Islamic Corporate Governance partially and simultaneously on financial performance. The population of this study is Islamic Banking companies registered with the Financial Services Authority in 2019 - 2023. Sampling was carried out using the purposive sampling method, namely the sample was selected using certain considerations according to the established criteria. The sample selected in this study was Islamic Banking Companies registered with the Financial Services Authority, did not carry out mergers, acquisitions or spin-offs with other Islamic Banking companies, and had annual reports, and GCG implementation reports consistently and completely from 2019 - 2023. Data analysis in this study used multiple regression analysis. The results of this study indicate that Islamic Social Reporting partially has a significant influence on financial performance, while Islamic Corporate Governance partially does not have a significant effect on financial performance. The results of simultaneous testing indicate that Islamic Social Reporting and Islamic Corporate Governance together have a significant effect on the financial performance of Islamic Banking in Indonesia.

Type:	Thesis (S1)
Uncontrolled Keywords:	Financial performance, Islamic Social Reporting, and Islamic Corporate Governance.
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	Asyraf
Date Deposited:	14 Jul 2025 07:37
Last Modified:	14 Jul 2025 07:37
URI:	https://repository.unja.ac.id/id/eprint/84057

Actions (login required)

View Item