PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN RISK MANAGEMENT TERHADAP SUSTAINABILITY FINANCIAL PERBANKAN SYARIAH DI INDONESIA

DESTI, ANGGRAINI (2025) PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN RISK MANAGEMENT TERHADAP SUSTAINABILITY FINANCIAL PERBANKAN SYARIAH DI INDONESIA. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Perbankan syariah di Indonesia menghadapi tantangan besar dalam menjaga keberlanjutan finansialnya di tengah persaingan industri, fluktuasi ekonomi, dan risiko pembiayaan yang relatif tinggi. Perbankan syariah harus mengukur ICG sesuai dengan prinsip-prinsip Islam untuk bertahan dan tumbuh secara berkelanjutan. Kedua aspek ini sangat penting karena dapat meningkatkan kepercayaan publik, menjaga stabilitas perbankan, dan mendukung pertumbuhan berkelanjutan jangka panjang. Oleh karena itu, penelitian tentang Islamic Coporate Governance (ICG), Risk Management, dan hubungannya dengan Sustainability Financial sangat relevan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan bank komersial syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020–2024. Teknik sampling dilakukan dengan purposive sampling berdasarkan kriteria tertentu, menghasilkan 6 bank komersial Islam yang memenuhi persyaratan penelitian. Variabel Tata Kelola Korporasi Islam (ICG) diukur menggunakan metode selfassessment sesuai dengan pedoman yang ditetapkan oleh Otoritas Jasa Keuangan, variabel Manajemen Risiko diukur menggunakan rasio Non Performing Financing (NPF), sementara Keberlanjutan Keuangan diukur menggunakan rasio Financial Sustainability Ratio (FSR). Hasil penelitian menunjukkan bahwa secara parsial ICG berpengaruh negatif signifikan terhadap sustainability financial. Sementara itu, NPF berpengaruh positif tetapi tidak signifikan terhadap sustainability financial. Secara simultan, ICG dan NPF terbukti berpengaruh signifikan terhadap sustainability financial, ditunjukkan dengan nilai F-statistic sebesar 8,798326 dan probabilitas 0,001142 (< 0,05). Nilai koefisien determinasi (R²) sebesar 0,3499727 mengindikasikan bahwa ICG dan NPF mampu menjelaskan variasi sustainability financial sebesar 34,97%, sedangkan sisanya 65,03% dipengaruhi oleh faktor lain di luar model penelitian. ABSTRACT Sharia banking in Indonesia faces major challenges in maintaining its financial sustainability amid industry competition, economic fluctuations, and relatively high financing risks. Islamic banking must measure ICG in accordance with Islamic principles to survive and grow sustainably.These two aspects are key because they can increase public trust, maintain banking stability, and support long-term sustainable growth. Therefore, research on Islamic Corporate Governance, Risk Management, and their relationship with Financial Sustainability is highly relevant. This study uses a quantitative method with an associative approach. The data used is secondary data obtained from annual reports and sustainability reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the period 2020–2024. The sampling technique is carried out using purposive sampling based on certain criteria, resulting in 6 Islamic commercial banks that met the research requirements. The Islamic Corporate Governance (ICG) variable is measured using a selfassessment method in accordance with the guidelines set by the Financial Services Authority, the Risk Management variable was measured using the Non-Performing Financing (NPF) ratio, while Financial Sustainability is measured using the Financial Sustainability Ratio (FSR). The results of the study indicate that partially ICG has a significant negative effect on financial sustainability. Meanwhile, NPF has a positive but insignificant effect on financial sustainability. Simultaneously, ICG and NPF are proven to have a significant effect on financial sustainability, indicated by an F-statistic value of 8.798326 and a probability of 0.001142 (<0.05). The coefficient of determination (R²) value of 0.349727 indicates that ICG and NPF are able to explain variations in financial sustainability by 34,97%, while the remaining 65,03% is influenced by other factors outside the research model.

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