PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN ISLAMIC INTELLECTUAL CAPITAL TERHADAP MAQASHID SYARIAH INDEX PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2018-2022

Yusuf, Irvan Mahesa Putra (2024) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN ISLAMIC INTELLECTUAL CAPITAL TERHADAP MAQASHID SYARIAH INDEX PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2018-2022. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pengungkapan Islamic Corporate Social Responsibility dan Islamic Intellectual Capital dinilai dapat meningkatkan kinerja bank umum syariah, sehingga penulis tertarik untuk mengangkat tema tersebut sebagai penelitian dengan melibatkan teori stakeholder dan Sharia Enterprise Theory (SET). Penelitian ini bertujuan untuk menganalisis pengaruh Islamic Corporate Social Responsibility dan Islamic Intellectual Capital terhadap Kinerja Bank Umum Syariah yang ditinjau dengan menggunakan Maqashid Syariah Indeks (MSI). Objek penelitian ini yaitu Islamic Corporate Social Responsibility dan Islamic Intellectual Capital sebagai variabel dependen dan Maqashid Syariah Index sebagai variabel independen. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa annual report Bank Umum Syariah di Indonesia tahun 2018-2022. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini yaitu 8 Bank Umum Syariah di Indonesia. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software SPSS Statistics 25. Hasil penelitian ini menunjukkan bahwa Islamic Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Maqashd Syariah Index dan Islamic Intellectual Capital berpengaruh positif dan signifikan terhadap Maqashd Syariah Index. Kata Kunci : Islamic Corporate Social Responsibility, Islamic Intellectual Capital, Maqashid Syariah Index iii ABSTRACT Disclosure of Islamic Corporate Social Responsibility and Islamic Intellectual Capital is considered to be able to improve the performance of sharia commercial banks, so the author is interested in raising this theme as research involving stakeholder theory and Sharia Enterprise Theory (SET). This research aims to analyze the influence of Islamic Corporate Social Responsibility and Islamic Intellectual Capital on the Performance of Sharia Commercial Banks which are analyzed using the Maqashid Syariah Index (MSI). The objects of this research are Islamic Corporate Social Responsibility and Islamic Intellectual Capital as the dependent variables and the Maqashid Syariah Index as the independent variable. This research is quantitative research that uses secondary data in the form of annual reports of Sharia Commercial Banks in Indonesia for 2018-2022. The sampling technique was carried out using the purposive sampling method. The number of samples in this research is 8 Sharia Commercial Banks in Indonesia. The data analysis used in this research is multiple linear regression analysis using SPSS Statistics 25 software. The results of this research show that Islamic Corporate Social Responsibility has a positive and significant effect on the Maqashd Syariah Index and Islamic Intellectual Capital has a positive and significant effect on the Maqashd Syariah Index. Keywords : Islamic Corporate Social Responsibility, Islamic Intellectual Capital, Maqashid Syariah Index

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