Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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MUHAMMAD AL KAUSAR, PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP KINERJA KEBERLANJUTAN BANK SYARIAH DI INDONESIA. Banda Aceh Fakultas Ekonomi dan Bisnis - Akuntansi,2023

Penelitian ini bertujuan untuk menguji pengaruh pengaruh islamic corporate governance terhadap kinerja keberlanjutan bank syariah di indonesia. penelitian ini merupakan penelitian kuantitatif. populasi penelitian adalah perusahaan perbankan syariah atau bank umum syariah di indonesia, dengan total populasi 13 perusahaan. penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh sebanyak 11 sampel penelitian. data penelitian menggunakan data sekunder yang diperoleh dari dokumentasi laporan keuangan dan sustainability report (laporan keberlanjutan) yang dipublikasikan di laman web bursa efek indonesia. analisis data yang digunakan berupa regresi linear berganda. hasil penelitian menunjukkan kompetensi dan proses dewan syariah berpengaruh positif terhadap kinerja keberlanjutan. sedangkan, independensi dan ukuran dewan syariah tidak berpengaruh terhadap harga. kata kunci: independensi, ukuran, kompetensi, proses, kinerja keberlanjutan



Abstract

This study aims to examine the effect of Islamic Corporate Governance on the Sustainability Performance of Islamic Banks in Indonesia. This research is a quantitative research. The research population is Islamic banking companies or Islamic commercial banks in Indonesia, with a total population of 13 companies. Determination of the sample using purposive sampling method, in order to obtain a total of 11 research samples. The research data uses secondary data obtained from financial report documentation and sustainability reports published on the Indonesia Stock Exchange's website. The data analysis used is in the form of multiple linear regression. The result of the study show that the competency and process of the sharia board have a positive effect on sustainability performance. Meanwhile, the independence and size of the sharia board have no effect on prices Keywords: Independence, size, competence, process, sustainability performance



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