Published: 2024-07-20
Pengaruh Islamic Corporate Governance, Sharia Complience dan Islamic Social Reporting Terhadap Kinerja Keuangan Perbankan Syariah
DOI: 10.35870/emt.v8i3.2801
Abstract
This research aims to determine the influence of Islamic Corporate Governance, Sharia Complience and Islamic Social Reporting on the Financial Performance of Indonesian Sharia Banking. This research uses secondary data in the form of company annual reports. The sample used in this research was Sharia Commercial Banks registered with the financial services authority in 2018 - 2022. From this research, 35 samples were obtained that met the criteria. The analytical method used is multiple linear regression analysis. The results of this research are that Islamic Corporate Governance, Zakat Performance Ratio, Islamic Social Reporting have an effect on the financial performance (ROA) of sharia commercial banks, while the Profit-Sharing Ratio has no effect on the financial performance (ROA) of sharia commercial banks.
Keywords
Sharia Commercial Bank; Islamic Corporate Governance; Sharia Compliance; Islamic Social Reporting; Profit Sharing Ratio; Zakat Performance Ratio; Financial Performance
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 3 (2024)
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Section: Articles
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Published: 2024-07-20
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i3.2801
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Revista Williya Novitri, , Universitas Muhammadiyah Surakarta
Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia
Suyatmin Waskito Adi, , Universitas Muhammadiyah Surakarta
Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia
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