Pengaruh Good Corporate Governance terhadap Islamicity Performance Index pada Bank Umum Syariah di Indonesia

Authors

  • Fitri Saghanta Universitas Pamulang

Keywords:

Good Corporate Governance, Profit Sharing Ratio, Zakat Performance Index, Sharia Bank

Abstract

Implementation of Good Corporate Governance is part of the company and has an important role in assessing the financial performance of Islamic banks. In Indonesia, the development of Islamic banks is now experiencing rapid progress, considering that Indonesia is a country with the largest Muslim population.

The research object used in this research is Islamic Commercial Banks (BUS) registered with Bank Indonesia during the 2017-2021 period. The research subjects are the annual financial reports of 9 companies of Islamic Commercial Banks (BUS) where the data is taken directly from the website of the www.ojk.go.id. This type of research uses quantitative research methods. From the results of this study, it was found that Good Corporate Governance has an effect on Profit Sharing Ratio and Zakat Performance Ratio.

References

Herlianto, F. D. 2020. Analisis Penerapan Good Governance Bisnis Syariah Dalam Mencapai Maqashid Syariah Pada Bank Umum Syariah Di Indonesia. El Muhasaba Jurnal Akuntansi, 11(1), 36. https://doi.org/10.18860/em.v11i1.7324

Ibrahim, S. H. B. M., Wirman, A., Alrazi, B., Nor, M. N. B. M., & Pramono, S. 2004. “Alternative Disclosure & Performance Measures for Islamic Banks.†Proceding of the Second Conference on Administrative Science: Meeting The Challenge of The Globalization Age.

Meilani, S.E.R. 2015. “Hubungan Penerapan Good Governance Business Syariah terhadap Islamicity Financial Performance Index Bank Syariah di Indonesia.†Syariah Paper Accounting FEB UMS : 182-197.

Salamah, Silka Asti & Rohmawati Kusumaningtias. 2019. “Pengaruh Good Corporate Governance dan Manajemen Risiko terhadap Islamicity Performance Index pada Bank Umum Syariah Tahun 2014 – 2018â€. AKUNESA : Jurnal Akuntansi Unesa.

Zahrawani, Devi Rizki & Nining Sholikhah. 2021. “Analisis Penerapan Good Corporate Governance (GCG) dan Pengaruhnya Terhadap Kinerja Lembaga Bank Syariahâ€. Jurnal Ilmiah Ekonomi Islam.

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Published

2023-07-07

How to Cite

Saghanta, F. (2023). Pengaruh Good Corporate Governance terhadap Islamicity Performance Index pada Bank Umum Syariah di Indonesia. Al-Maqrizi: Jurnal Ekonomi Syariah Dan Studi Islam, 1(1), 22–28. Retrieved from https://openjournal.unpam.ac.id/index.php/AMQ/article/view/31682

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