PENGARUH KEBIJAKAN RESTRUKTURISASI PEMBIAYAAN, ISLAMIC SOCIAL REPORTING, INTELLECTUAL CAPITAL, DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Periode 2018-2024)

Mutiara, Tia (2025) PENGARUH KEBIJAKAN RESTRUKTURISASI PEMBIAYAAN, ISLAMIC SOCIAL REPORTING, INTELLECTUAL CAPITAL, DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Periode 2018-2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Profitability is the main indicator in assessing the financial performance of a bank, including Islamic Commercial Banks that face dynamic challenges in maintaining stability and growth amidst regulatory complexity and social and spiritual expectations. This study aims to analyze the effect of financing restructuring policies, Islamic Social Reporting, Intellectual Capital (consisting of Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value), and Islamic Corporate Governance on the profitability of Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2018-2024. This study uses a quantitative approach with a panel data regression method and involves a sample of Islamic Commercial Banks selected through purposive sampling. The results of the study indicate that the financing restructuring policy has a positive and significant effect on profitability, indicating the effectiveness of the strategy in improving financial performance. In contrast, Islamic Social Reporting, all dimensions of Intellectual Capital, and Islamic Corporate Governance do not show a significant effect on profitability partially. However, simultaneously, all independent variables have a significant effect on profitability. This finding indicates that although some variables do not have an effect individually, the synergy between these elements remains important in influencing the profitability of Islamic Commercial Banks. The implications of this study indicate the need for Islamic banking to continue to strengthen adaptive financing policies, as well as manage non-financial factors strategically to improve overall performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUKHSIN, MOH	1968142007011001
Thesis advisor	PARDIANSYAH, ELIF	199108122020121007

Additional Information:

Profitabilitas merupakan indikator utama dalam menilai kinerja keuangan suatu perbankan, termasuk Bank Umum Syariah yang menghadapi tantangan dinamis dalam menjaga stabilitas dan pertumbuhan di tengah kompleksitas regulasi serta ekspektasi sosial dan spiritual. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan restrukturisasi pembiayaan, Islamic Social Reporting, Intellectual Capital (yang terdiri dari Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value), serta Islamic Corporate Governance terhadap profitabilitas Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2018-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel dan melibatkan sampel Bank Umum Syariah yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa kebijakan restrukturisasi pembiayaan berpengaruh positif dan signifikan terhadap profitabilitas, yang mengindikasikan efektivitas strategi tersebut dalam meningkatkan kinerja keuangan. Sebaliknya, Islamic Social Reporting, seluruh dimensi Intellectual Capital, dan Islamic Corporate Governance tidak menunjukkan pengaruh signifikan terhadap profitabilitas secara parsial. Namun secara simultan, seluruh variabel independen memiliki pengaruh yang signifikan terhadap profitabilitas. Temuan ini mengindikasikan bahwa meskipun sebagian variabel tidak berpengaruh secara individu, sinergi antar elemen tersebut tetap penting dalam mempengaruhi profitabilitas Bank Umum Syariah. Implikasi dari penelitian ini menunjukkan perlunya perbankan syariah untuk terus memperkuat kebijakan pembiayaan yang adaptif, serta mengelola faktor nonkeuangan secara strategis untuk meningkatkan kinerja secara menyeluruh.

Uncontrolled Keywords:

Financing Restructuring Policy, Intellectual Capital, Islamic Corporate Governance, Islamic General Bank, Islamic Social Reporting, Profitability Bank Umum Syariah, Intellectual Capital, Islamic Corporate Governance, Islamic Social Reporting, Kebijakan Restrukturisasi Pembiayaan, Profitabilitas

Subjects:

H Social Sciences > HB Economic Theory

Divisions:

05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Mrs Tia mutiara

Date Deposited:

04 Sep 2025 08:38

Last Modified:

04 Sep 2025 08:38

URI:

http://eprints.untirta.ac.id/id/eprint/53582

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