PENGARUH SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2017 – 2023

Widia, Anggraini (2025) PENGARUH SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2017 – 2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Lembaga keuangan syariah memiliki peran penting dalam perekonomian Indonesia, dengan pertumbuhan pesat pada industri perbankan syariah. Meskipun jumlah bank syariah dan lembaga keuangan non-bank syariah meningkat, tantangan seperti integrasi prinsip syariah dan kasus penipuan masih ada. Penelitian ini menganalisis pengaruh Sharia Compliance, Islamic Corporate Governance (ICG) dan Financial Leverage terhadap kinerja keuangan bank umum syariah di Indonesia pada 2017-2023. Metodologi yang digunakan adalah pendekatan kuantitatif dengan analisis data sekunder dari laporan keuangan tahunan dan Good Corporate Governance, menggunakan regresi data panel dengan Eviews 12 dan pemilihan sampel menggunakan teknik Purposive Sampling dengan sampel tepilih enam bank umum syariah. Hasil penelitian menunjukkan bahwa PSR tidak berpengaruh terhadap kinerja keuangan bank umum. EDR tidak berpengaruh terhadap kinerja keuangan bank umum syariah. ZPR berpengaruh positif signifikan terhadap kinerja keuangan bank umum. ICG berpengaruh negatif signifikan terhadap kinerja bank umum syariah. DAR berpengaruh positif signifikan terhadap kinerja bank umum syariah. Secara simultan PSR, EDR, ZPR, ICG dan DAR berpengaruh positif signifikan terhadap kinerja bank umum syariah. Dalam perspektif ekonomi Islam, Sharia Compliance dan Islamic Corporate Governance merupakan dua aspek yang saling terkait dan penting untuk keberlangsungan bank umum syariah di Indonesia, berfungsi untuk memastikan kepatuhan terhadap prinsip syariah dan membangun kepercayaan masyarakat terhadap lembaga keuangan syariah. Kata Kunci: Sharia Compliance, Islamic Corporate Governance, Financial Leverage, Bank Umum Syariah dan Kinerja Keuangan. ABSTRACT Islamic financial institutions play an important role in the Indonesian economy, with rapid growth in the Islamic banking industry. Although the number of Islamic banks and non-bank Islamic financial institutions is increasing, challenges such as the integration of Islamic principles and fraud cases still exist. This study analyzes the effect of Sharia Compliance, Islamic Corporate Governance (ICG) and Financial Leverage on the financial performance of Islamic commercial banks in Indonesia in 2017-2023. The methodology used is a quantitative approach with secondary data analysis from annual financial reports and Good Corporate Governance, using panel data regression with Eviews 12 and sample selection using the Purposive Sampling technique with a selected sample of six Islamic commercial banks. The results of the study indicate that PSR has no effect on the financial performance of commercial banks. EDR has no effect on the financial performance of Islamic commercial banks. ZPR has a significant positive effect on the financial performance of commercial banks. ICG has a significant negative effect on the performance of Islamic commercial banks. DAR has a significant positive effect on the performance of Islamic commercial banks. Simultaneously, PSR, EDR, ZPR, ICG and DAR have a significant positive effect on the performance of Islamic commercial banks. In the perspective of Islamic economics, Sharia Compliance and Islamic Corporate Governance are two interrelated and important aspects for the sustainability of Islamic commercial banks in Indonesia, functioning to ensure compliance with sharia principles and build public trust in Islamic financial institutions. Keywords: Sharia Compliance, Islamic Corporate Governance, Financial Leverage, Islamic Commercial Banks and Financial Performance.

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