Skripsi

PENGARUH SHARIA CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

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This research seeks to examine and evaluate the impact of Sharia Corporate Governance (SCG) on the financial performance of Islamic commercial banks in Indonesia for the period spanning 2020 to 2024. The principles of SCG addressed in this research include transparency, accountability, responsibility, independence, fairness, and the Sharia Supervisory Board (SSB). Employing a quantitative methodology, this study utilizes a content analysis approach focused on the annual reports of Islamic commercial banks that are registered with the Financial Services Authority (OJK). The population for this study encompasses all Islamic commercial banks in Indonesia, and a purposive sampling technique was employed, resulting in a sample of 13 Islamic banks for observation. Data analysis was conducted using multiple linear regression to assess the impact of each SCG variable on financial performance, as indicated by Return on Assets (ROA). The findings revealed that the SCG variables collectively exerted a significant influence on the financial performance of Islamic commercial banks. When analyzed individually, the SCG variables represented by transparency, accountability, independence, and fairness demonstrated a significant effect on financial performance, whereas the SCG variables represented by responsibility and SSB did not show a significant impact on financial performance. These findings suggest that the effective application of SCG principles can enhance legitimacy and public trust, ultimately contributing to the improvement of the financial performance of Islamic commercial banks in Indonesia.

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Availability

Detail Information

Series Title

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Call Number

T1899512025

Publisher

Indralaya : Prodi Ekonomi Manajemen, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiv, 41 hlm.; ilus.; tab,; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

332.107

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Perbankan
Prodi Ekonomi Manajemen

Specific Detail Info

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Statement of Responsibility

TUTI

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