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

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.