PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2019-2023)

SYAFIRA, NABILA and Soediro, Achmad (2025) PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Islamicity Performance Index (IPI) yang diproksikan oleh Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), dan Equitable Distribution Ratio (EDR) terhadap kinerja keuangan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 10 Bank Umum Syariah di Indonesia periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara parsial, ICG, ZPR, dan EDR berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan PSR tidak berpengaruh signifikan terhadap kinerja keuangan. ISR mampu memoderasi pengaruh ICG, ZPR, dan EDR terhadap kinerja keuangan, namun ISR tidak mampu memoderasi pengaruh PSR terhadap kinerja keuangan.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Corporate Governance, Islamicity Performance Index, Islamic Social Reporting, Kinerja Keuangan, Perbankan Syariah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabila Syafira
Date Deposited:	14 Jan 2025 08:05
Last Modified:	14 Jan 2025 08:05
URI:	http://repository.unsri.ac.id/id/eprint/164664

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