Published: 2026-07-01

The Impact of the Implementation of Sharia Good Corporate Governance on Financial Performance at Bank Syariah Indonesia KCP Binjai

DOI: 10.35870/emt.v10i3.6622

Pipit Haryani, Elida Elfi Barus
  • Pipit Haryani: Institut Syekh Abdul Halim Hasan Binjai
  • Elida Elfi Barus: Institut Syekh Abdul Halim Hasan Binjai
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Abstract

This study aims to examine the effect of Sharia Good Corporate Governance (GCG) implementation on the financial performance of Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Binjai. The research employs a quantitative approach with an associative method. Primary data were collected through questionnaires distributed to all employees of BSI KCP Binjai, while secondary data were obtained from financial statements and GCG reports for the period 2022–2024. The independent variable is Sharia GCG implementation, measured through six dimensions: transparency, accountability, responsibility, independence, fairness, and Sharia compliance. The dependent variable is financial performance, proxied by Return on Assets (ROA). Data were analyzed using multiple linear regression. The results indicate that, simultaneously, Sharia GCG implementation has a significant effect on the financial performance of BSI KCP Binjai. Partially, transparency, accountability, independence, fairness, and Sharia compliance have positive and significant effects on ROA, while responsibility shows a positive but insignificant effect. Sharia compliance is identified as the most dominant factor influencing financial performance. These findings highlight that effective Sharia GCG implementation serves as a strategic mechanism to enhance financial performance and strengthen public trust in Islamic banking institutions.

Keywords

Sharia Good Corporate Governance; Financial Performance; Islamic Banking

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How to Cite

Haryani, P., & Barus, E. E. (2026). The Impact of the Implementation of Sharia Good Corporate Governance on Financial Performance at Bank Syariah Indonesia KCP Binjai. Jurnal EMT KITA, 10(3), 1709-1717. https://doi.org/10.35870/emt.v10i3.6622
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.

  • Issue: Vol. 10 No. 3 (2026)

  • Section: Articles

  • Published: 2026-07-01

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Author Biographies
Pipit Haryani, Institut Syekh Abdul Halim Hasan Binjai
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Institut Syekh Abdul Halim Hasan Binjai, Binjai City, North Sumatra Province, Indonesia.

Elida Elfi Barus, Institut Syekh Abdul Halim Hasan Binjai
Google Scholar ResearchGate ORCID

Institut Syekh Abdul Halim Hasan Binjai, Binjai City, North Sumatra Province, Indonesia.

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