Electronic Theses and Dissertation

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh Pendekatan berbasis Risiko yang terdiri dari: NPF (Non Performing Financing, GCG (Good Corporate Governance), CAR (Capital Adequacy Ratio) serta Pendekatan berbasis Maqashid Syariah Indeks yang terdiri dari: Publisitas, Pembiayaan Bagi Hasil dan Zakat terhadap Kinerja Bank Umum Syariah di Indonesia periode 2011-2022. Serta penelitian ini juga bertujuan untuk membandingkan kinerja Bank Umum Syariah yang diukur dengan Pendekatan berbasis risiko dan Maqashid Syariah Indeks. Sampel Penelitian ini berupa data time series terhadap 17 Bank Umum Syariah, yang dipilih berdasarkan teknik purposive sampling. Data tersebut diperoleh dari laporan tahunan dan laporan pelaksanaan Good Corporate Governance yang menjadi sampel penelitian. Analisis komparatif dan determinasi kinerja keuangan dilakukan dengan uji beda Independent sample T-test dan regresi liniear sederhana. Hasil penelitian menunjukkan bahwa NPF berpengaruh negatif terhadap kinerja bank umum syariah, GCG dan CAR berpengaruh positif dan signifikan terhadap kinerja bank umum syariah. Hasil penelitian menunjukkan bahwa Publisitas berpengaruh positif dan signifikan terhadap kinerja bank umum syariah, Pembiayan bagi hasil tidak berpengaruh positif terhadap kinerja bank umum syariah dan Zakat berpengaruh positif dan signifikan terhadap kinerja bank umum syariah. Hasil uji beda menunjukkan bahwa terdapat perbedaan yang signifikan pada rasio pendekatan risiko yaitu: NPF dan CAR sedangkan pada GCG tidak terdapat perbedaan. Hasil uji beda menunjukkan bahwa pada rasio pendekatan Maqashid Syariah Indeks yaitu: Publisitas dan Zakat terdapat perbedaan yang signifikan sedangkan Pembiayaan bagi hasil tidak terdapat perbedaan.
Kata Kunci: Perbandingan Kinerja, Kinerja Keuangan Berbasis Risiko, Kinerja Berbasis Maqashid Syariah Indeks, Bank Syariah.

ABSTRACT This study aims to analyze the effect of Risk-based Approach which consists of: NPF (Non Performing Financing, GCG (Good Corporate Governance), CAR (Capital Adequacy Ratio) and Maqashid Syariah Index-based approach consisting of: Publicity, Revenue Sharing Financing and Zakat on the Performance of Islamic Commercial Banks in Indonesia for the period 2011-2022. And this study also aims to compare the performance of Islamic Commercial Banks as measured by the risk-based approach and Maqashid Syariah Index. This research sample is in the form of time series data on 17 Islamic Commercial Banks, which were selected based on purposive sampling technique. The data was obtained from annual reports and reports on the implementation of Good Corporate Governance which became the research sample. Comparative analysis and determination of financial performance were carried out by Independent sample T-test and simple linear regression. The results showed that NPF has a negative effect on the performance of Islamic commercial banks, GCG and CAR have a positive and significant effect on the performance of Islamic commercial banks. The results showed that Publicity has a positive and significant effect on the performance of Islamic commercial banks, Profit sharing financing has no positive effect on the performance of Islamic commercial banks and Zakat has a positive and significant effect on the performance of Islamic commercial banks. The results of the t-test show that there is a significant difference in the risk approach ratio, namely: NPF and CAR while on GCG there is no difference. The results of the t-test show that in the ratio of the Maqashid Syariah Index approach, namely: Publicity and Zakat there is a significant difference while there is no difference in profit sharing financing. Keywords: Performance Comparison, Risk-Based Financial Performance, Maqashid Syariah Index-Based Performance, Islamic Banks.