Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh islamic corporate governance (icg) dan pengungkapan islamic social reporting (isr) terhadap kinerja keuangan bprs di indonesia. penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. populasi penelitian terdiri atas seluruh bprs di indonesia yang terdaftar pada otoritas jasa keuangan (ojk) selama periode 2020–2024. teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh sampel awal sebanyak 111 bprs dengan total 178 observasi. setelah dilakukan proses pengahpusan outlier dan listwise deletion terhadap data yang tidak lengkap, maka jumlah sampel akhir yang digunakan dalam penelitian menjadi 87 bprs dengan total 112 observasi. analisis data dilakukan menggunakan regresi data panel dengan bantuan software eviews 13. hasil penelitian menunjukkan bahwa secara parsial islamic corporate governance tidak berpengaruh signifikan terhadap kinerja keuangan bprs, dengan nilai probabilitas sebesar 0,1379 > 0,05. pengungkapan islamic social reporting juga tidak berpengaruh signifikan terhadap kinerja keuangan bprs, dengan nilai probabilitas sebesar 0,5080 > 0,05. temuan penelitian mengindikasikan bahwa penerapan islamic corporate governance dan tingkat pengungkapan islamic social reporting belum mampu memberikan pengaruh yang signifikan terhadap kinerja keuangan bprs selama periode penelitian. kata kunci : islamic corporate governance, islamic social reporting, kinerja keuangan

This study aims to examine the influence of Islamic Corporate Governance (ICG) and describe Islamic Social Reporting (ISR) on the Financial Performance of BPRS in Indonesia. The study uses a quantitative approach with a causal research type. The study population consists of all BPRS in Indonesia registered with the Financial Services Authority (OJK) during the 2020–2024 period. The sampling technique used purposive sampling, resulting in an initial sample of 111 BPRS with a total of 178 observations. After the process of removing outliers and listwise deletion of incomplete data, the final sample size used in the study was 87 BPRS with a total of 112 observations. Data analysis was performed using panel data regression with the help of EViews 13 Software. The results show that partially Islamic Corporate Governance does not have a significant effect on BPRS Financial Performance, with a probability value of 0.1379 > 0.05. Disclosure of Islamic Social Reporting also does not have a significant effect on BPRS Financial Performance, with a probability value of 0.5080 > 0.05. The research findings indicate that the implementation of Islamic Corporate Governance and the level of Islamic Social Reporting coverage have not significantly impacted the financial performance of BPRS during the study period. Keywords : Islamic Corporate Governance, Islamic Social Reporting, Financial Performance