PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR), GOOD CORPORATE GOVERNANCE (GCG) DAN ZAKAT PERFORMANCE RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2019-2023

SIRLI, DWI OKTARI (2025) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR), GOOD CORPORATE GOVERNANCE (GCG) DAN ZAKAT PERFORMANCE RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2019-2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Perbedaan ROA perbankan syariah dibandingkan dengan Bank Konvensional menjadi permasalahan karena ROA bank umum konvensional lebih baik daripada bank umum syariah, karena Pengukuran kinerja keuangan bank syariah yang di proksikan menggunakan ROA sangat penting karena menentukan keberhasilan sistem pengukuran kinerja dan menjadi sistem pengendali serta merupakan faktor penentu prospek bank ke depan untuk menjalankan kegiatan perbankan syariah. Lalu tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Penelitian ini menggunakan metode pendekatan secara kuantitatif. Metode kuantitatif adalah metode penelitian yang dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian. Sementara itu populasi yang dipakai dalam penelitian ialah 13 Bank Umum Syariah yang ada di Indonesia dengan total 6 Sampel. Analisis data yang digunakan adalah analisi regresi linear berganda dengan menggunakan program komputer Eviews 10. Hasil penelitian ini menunjukan bahwa secara parsial variabel Islamic Corporate Social Responsibility dan Zakat Performance Ratio tidak berpengaruh terhadap variabel Kinerja Keuangan, sedangkan variabel Good Corporate Governance memiliki pengaruh terhadap Kinerja Keuangan dan secara simultan variabel Islamic Corporate Social Responsibility, Good Corporate Governance dan Zakat Performance Ratio berpengaruh terhadap variabel Kinerja Keuangan. Kata Kunci: Islamic Corporate Social Responsibility, Good Corporate Governance, Zakat Performance Ratio dan Kinerja Keuangan. ABSTRACT The difference in the ROA of Islamic banking compared to conventional banks is a problem because the ROA of conventional commercial banks is better than that of Islamic commercial banks, because the measurement of the financial performance of Islamic banks that are proxied using ROA is very important because it determines the success of the performance measurement system and becomes a controlling system and is a determining factor for the future prospects of banks to carry out Islamic banking activities. Then the purpose of this study is to analyze the effect of the independent variable on the dependent variable. This study uses a quantitative approach. Quantitative methods are research methods that can be interpreted as research methods based on the philosophy of positivism, used to research on a particular population or sample, data collection using research instruments. Meanwhile, the population used in the study is 13 General sharia banks in Indonesia with a total of 6 samples. Data analysis used is multiple linear regression analysis using computer program Eviews 10. The results of this study showed that partially variable Islamic Corporate Social Responsibility and Zakat Performance Ratio has no effect on financial performance variables, while the variable Good Corporate Governance has an effect on financial performance and simultaneously variable Islamic Corporate Social Responsibility, Good Corporate Governance and Zakat Performance Ratio has effect on financial performance variables. Keywords: Islamic Corporate Social Responsibility, good Corporate Governance, Zakat Performance Ratio and financial performance.

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