Pengaruh Kepatuhan Syariah, Efisiensi Operasional dan Islamic Corporate Governance terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia

Yasirrahayu, Faridha Nurazizah (2023) Pengaruh Kepatuhan Syariah, Efisiensi Operasional dan Islamic Corporate Governance terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia. Masters thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

This research is motivated by the potential market for sharia commercial banks as financial institutions that operate based on sharia principles but are experiencing a decline in sharia compliance, in the current digital era, operational efficiency is the goal of institutions to be able to compete with other financial institutions, but operational efficiency is still above the threshold. The limits determined by government regulations, as well as Islamic Corporate Governance must be considered so that the sustainability and growth of Islamic commercial banks can support business growth. This research aims to test and analyze the influence of Sharia Compliance, Operational Efficiency, Islamic Corporate Governance on the financial performance of Sharia Commercial Banks in Indonesia. Financial performance is important in asset growth, risk management, satisfaction with regulations and customers as well as compliance with sharia principles. Financial performance can be seen from financial reports in accordance with signaling theory. Sharia compliance is integrity and credibility in sharia banks in accordance with maqashid al-syariah in realizing growth and justice. Operational efficiency emphasizes that efficiency is achieved when transactions are carried out with minimum transaction costs. Islamic Corporate Governance ensures that the company's relationships with various stakeholders also comply with Islamic ethical principles. The research used is a quantitative method and secondary data, namely the annual reports of Islamic commercial banks. The population of this research is sharia commercial banks registered with the Financial Services Authority in 2018-2022. The selected samples were 12 Islamic commercial banks with a time span of 5 years, so the sample was 60 sample data. The data analysis method uses Eviews 12 with a significance level of 5%. This research concludes that, the sharia compliance t test value obtained from the Islamic Income Ratio indicator has a tcount of 2.476 > t table 2.001 with a prob value of 0.0165 < 0.05, it has an influence on ROA, the Profit Sharing Ratio indicator has a tcount of 1.689 < t table 2.001 with a prob value of 0.0696 < 0.05, and the Zakat Performance Ratio has a tcount of 1.266 > t table 2.001 with a prob value of 0.2006 > 0.05 then operational efficiency has a tcount of 0.117 < t table 2.001 with a prob value of 0.9069 > 0.05 with no effect on ROA and Islamic Corporate Governance t count of 2.398 > t table 2.001 with a probability value of 0.0174 <0.05 has an effect on ROA. Simultaneously, the calculated f value of 27.76712 > f table 2.3797 and the probability value of 0.0000 < 0.05 state that sharia compliance, operational efficiency and Islamic Corporate Governance influence the financial performance of ROA of Sharia Commercial Banks in Indonesia. The r square value of 0.694 or 69.4% of sharia compliance, operational efficiency and Islamic Corporate Governance is able to explain the financial performance variable (ROA) of Sharia Commercial Banks in Indonesia and the remaining 30.60% is explained by other variables not included in this research model.

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