Firlizda, Livia Rizca (2025) PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2017-2024. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study was conducted to determine how much influence compliance with sharia principles, as measured by the profit sharing ratio (Profit Sharing Ratio), zakat performance (Zakat Performance Ratio), and non-halal income, as well as good corporate governance (Good Corporate Governance) represented by the number of Sharia Supervisory Boards, has on the level of profit (Return On Assets) at Islamic Commercial Banks operating in Indonesia. The data used in this study are sourced from the annual reports of Islamic Commercial Banks listed in the Financial Services Authority (OJK) in the period 2017 to 2024. The analysis was conducted using panel data method using EViews software version 12. From the analysis result, it is known that profit sharing ratio has a positive and significant impact on ROA. In contrast, the ratio of zakat and non-halal income does not show a significant effect. Meanwhile, the presence of the Sharia Supervisory Board was found to have a meaningful effect on bank profitability. These findings suggest that improving the profit-sharing system and strengthening sharia-based governance can contribute positively to the financial performance of Islamic banks in Indonesia.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh kepatuhan terhadap prinsip syariah, yang diukur melalui rasio bagi hasil (Profit Sharing Ratio), kinerja zakat (Zakat Performance Ratio), dan pendapatan non-halal, serta tata kelola perusahaan yang baik (Good Corporate Governance) yang diwakili oleh jumlah Dewan Pengawas Syariah, terhadap tingkat keuntungan (Return On Assets) pada Bank Umum Syariah yang beroperasi di Indonesia. Data yang digunakan dalam studi ini bersumber dari laporan tahunan Bank Umum Syariah yang tercatat di Otoritas Jasa Keuangan (OJK) dalam kurun waktu 2017 hingga 2024. Analisis dilakukan dengan metode data panel menggunakan perangkat lunak E-Views versi 12. Dari hasil analisis, diketahui bahwa rasio bagi hasil memiliki dampak positif dan signifikan terhadap ROA. Sebaliknya, rasio zakat dan pendapatan non-halal tidak menunjukkan pengaruh yang signifikan. Sementara itu, keberadaan Dewan Pengawas Syariah ternyata memberikan pengaruh yang berarti terhadap profitabilitas bank. Temuan ini menunjukkan bahwa peningkatan sistem bagi hasil dan penguatan tata kelola berbasis syariah dapat memberikan kontribusi positif terhadap kinerja keuangan bank-bank syariah di Indonesia. | |||||||||
| Uncontrolled Keywords: | Sharia Compliance, Profit Sharing Ratio, Zakat Performance Ratio, Non-Halal Income, Good Corporate Governance, Board of Directors, Sharia Supervisory Board, Return On Assets. Sharia Compliance, Profit Sharing Ratio, Zakat Performance Ratio, Pendapatan Non Halal, Good Corporate Governance, Dewan Pengawas Syariah, Return On Assets. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah |
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| Depositing User: | Livia Rizca Firlizda | |||||||||
| Date Deposited: | 10 Sep 2025 08:07 | |||||||||
| Last Modified: | 10 Sep 2025 08:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54067 |
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