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.

Tidak Tersedia Deskripsi