COMPANY SIZE AS A MODERATION VARIABLE OF SHARIA COMPLIANCE AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Study on Sharia Commercial Banks 2016-2021)

Cahyani Islamiah, Mashudi Mashudi, Binti Nur Asiyah

Abstract

The purpose of this study is to examine The Influence of Sharia Compliance and Good Corporate Governance on the Financial Performance of Islamic Banks with Company Size as a Moderating Variable (Studies on Islamic Commercial Banks 2016-2021. Quantitative approach with Islamic Commercial Banks in Indonesia as a research object. A total of 48 samples originating from annual financial reports from 2016-2021 are used as a reference in processing data with the help of E-views 9 Software. The results showed that: Islamic Income Ratio and Profit Sharing Ratio variables partially have a positive and significant effect on financial performance. The Islamic Investment Ratio variable has no significant effect on the Bank's Financial Performance. Simultaneously the variables Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Good Corporate Governance together will improve the Bank's Financial Performance. Islamic Income Ratio, Islamic Investment Ratio and Good Corporate Governance variables which are moderated by company size do not affect the financial performance of Islamic commercial banks. Meanwhile, the Variable Profit Sharing Ratio, which is moderated by company size, has an effect on the financial performance of Islamic commercial banks.

Keywords: Sharia Compliance, Good Corporate Governance, Financial Performance of Islamic Banks, and Company Size

Full Text:

PDF

References

ACGA. (2021). CG WATCH 2020 Future promise Special report - May 2021 Aligning governance and ESG in Asia. Founding Sponsor of ACGA.

Amelinda, T. N. (2021). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia. Jurnal Ekonomika Dan Bisnis Islam, Volume 4 N.

Dewi, G. K. (2021). Pengaruh GCG, Leverage, Pengungkapan CSR terhadap Performance Financial pada perbankan syariah di Indonesia dengan ukuran perusahaan sebagai variabel moderasi. Jurnal Ilmiah Ekonomi Islam, 7(3).

Djuwita, D. (2019). The Influence of Sharia Compliance and Islamic Corporate Governance on Financial Performance of Sharia Commercial Bank. AL-AMWAL: Jurnal Ekonomi Dan Perbankan Syari’ah, Vol 11 (2).

Gita Andriani Tisna, S. A. (2016). Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap kinerja keuangan perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2014. Jurnal Riset Akuntansi Dan Keuangan, 4 (2).

Hidayah, N. (2020). PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KESEHATAN FINANSIAL PERBANKAN SYARIAH. Jurnal Neraca, Volume 16.

Karim, A. (2007). Bank Islam: Analisis fiqih dan Keuangan, edisi Ketiga. PT. Raja Grafindo Persada.

KOMPAS.COM. (2008). Bank Syariah Belum Sepenuhnya Jalankan Prinsip Islam. https://nasional.kompas.com/read/2008/02/02/2010018/bank.syariah.belum.sepenuhnya.jalankan.prinsip.islam

Kontan.co.id. (2021). Aset perbankan syariah sentuh Rp 631.58 triliun per Juli 2021. https://keuangan.kontan.co.id/news/aset-perbankan-syariah-sentuh-rp-63158-triliun-per-juli-2021

Kumparan.com. (2021). Literasi Keuangan Syariah Mempengaruhi Minat Menjadi Nasabah Bank Syariah. https://www.google.com/amp/s/m.kumparan.com/amp/astrieddjl/literasi-keuangan-

Laucereno, S. F. (2017). Jumlah Kantor Bank Berkurang 134 Unit.

Meilani, R. T. (2020). Pengaruh Sharia Compliance dan Islamic Corporate Identity Terhadap kinerja keuangan bank syariah. UIN Syarif Hidayatullah Jakarta.

Novia Dwi, S. L. K. (2022). Pengaruh Islamic Corporate Governance, Intellectual Capital Dan Sharia Compliance Terhadap Profitabilitas Bank Umum Syariah. Jurnal Syarikah, Volume 8 N.

Ovami, D. C. (2020). Sharia Compliance Dan Kinerja Keuangan Pada Bank Syariah Di Indonesia. Jurnal Mutiara Akuntansi, Volume 5 N.

Sari, A. K. (2020). Pengaruh Sharia Compliance, Islamic Corporate Governance, CAR dan Zakat terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Neraca, Volume 16.

Sutedi, A. (2009). Perbakan Syariah, Tinjauan Dan Beberapa Segi Hukum. Ghalia Indonesia.

Triyani, A. M. (2022). Pengaruh Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), Sharia Compliance (PSR, IsIR) dan Intellectual Capital (IC) terhadap Kinerja Keuangan (ROA) dengan ukuran perusahaan sebagai variabel moderasi (studi kasus bank umum syariah di I. IAIN Salatiga.

Yuniasary, M. (2019). Pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia (Studi Kasus Pada Perbankan Syariah di Indonesia 2013-2017) Tahun 2019. Volume 5, No. 2.

Refbacks

  • There are currently no refbacks.