Electronic Theses and Dissertation

Abstrak perbankan syariah merupakan harapan baru untuk mewujudkan pertumbuhan ekonomi indonesia yang mapan dan berkelanjutan serta sejahtera di dunia dan bahagia akhirat. tujuan penelitian ini untuk mengetahui pengaruh intellectual capital (ic ), risk, ownership structure (os ), dan good corporate governance (gcg )terhadap kinerja keuangan baik terhadap market value (mv-m dan mv- tobin-q )maupun islamicity performance index (zpr, psr, edr dan iinii ). penelitian ini menggunakan data cross section dari sebelas perbankan syariah di indonesia. metode analisis data yang digunakan adalah metode kuantitatif dengan model regresi data panel melalui perangkat eviews. hasil penelitian mendapatkan bahwa ic, risk, dan os berpengaruh signifikan terhadap mv-mtb, mv-tobin-q, ipi-zpr, ipi-psr, ipi-edr dan ipi-iinii. penelitian juga menemukan bahwa gcg tidak berpengaruh signifikan terhadap kinerja keuangan mv-mtb dan mvtobin-q, namun berpengaruh signifikan terhadap kinerja keuangan ipi-zpr, ipipsr, ipi-edr dan ipi-iinii. kemudian hasil penelitian juga mendapatkan bahwa variabel interaksi (gcg*os ) tidak memoderasi pengaruh os terhadap kinerja keuangan pendekatan mv-mtb dan mv-tobin-q, namun memoderasi pengaruh os terhadap kinerja keuangan pendekatan ipi-zpr, ipi-psr, ipi-edr dan ipiiinii. dalam rangka meningkatkan pertumbuhan bank syariah di indonesia maka perbankan syariah harus mampu meningkatkan penggunaan intellectual capital, menurunkan tingkat risiko, meningkatkan komposisi kepemilikan saham, dan menerapkan mekanisme gcg yang lebih baik. kata kunci: kinerja keuangan, market value, islamicity performance index, intellectual capital, risk, owner structure, dan good corporate governance. abstract sharia banking is a new hope for realizing a steady and sustainable economic growth in indonesia as well as prosperous in the world and a happy afterlife. the purpose of this study was to determine the effect of intellectual capital (ic ), risk, ownership structure (os), and good corporate governance (gcg ) on financial performance both on market value (mv-m and mv-tobin-q ) and the islamicity performance index ( zpr, psr, edr and iinii ). this study uses cross section data from eleven islamic banks in indonesia. the data analysis method used is quantitative method with panel data regression model through the eviews tool. the results showed that ic, risk, and os had a significant effect on mv-mtb, mv-tobin-q, ipi-zpr, ipi-psr, ipi-edr and ipi-iinii. the study also found that gcg had no significant effect on the financial performance of mv-mtb and mv-tobin-q, but had a significant effect on the financial performance of ipizpr, ipi-psr, ipi-edr and ipi-iinii. then the results also found that the interaction variable (gcg * os ) did not moderate the effect of os on the financial performance of the mv-mtb and mv-tobin-q approaches, but did moderate the effect of os on the financial performance of the ipi-zpr, ipi-psr, ipi-edr approaches. and ipi-iinii. to increase the growth of islamic banks in indonesia, islamic banking must be able to increase the use of intellectual capital, reduce risk levels, increase share ownership composition, and implement a better gcg mechanism. keyword: financial performance, market value, islamicity performance index, intellectual capital, risk, owner structure, dan good corporate governance.