PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ZAKAT PERFORMANCE RATIO DAN ISLAMIC SOCIAL REPORTING TERHADAP STABILITAS KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Bank Umum Syariah Indonesia Periode 2019-2024)

Amara, Berliana Hs (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ZAKAT PERFORMANCE RATIO DAN ISLAMIC SOCIAL REPORTING TERHADAP STABILITAS KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Bank Umum Syariah Indonesia Periode 2019-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Perkembangan perbankan syariah di Indonesia menunjukkan pertumbuhan yang pesat, namun stabilitas kinerja keuangan antar bank belum merata. Variasi nilai Z-score pada Bank Umum Syariah (BUS) mengindikasikan adanya perbedaan kemampuan bank dalam menghadapi risiko dan menjaga keberlanjutan operasional. Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Zakat Performance Ratio (ZPR), dan Islamic Social Reporting (ISR) terhadap stabilitas kinerja keuangan dengan Islamic Corporate Governance (ICG) sebagai variabel intervening. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel. Sampel penelitian terdiri dari Bank Umum Syariah yang memenuhi kriteria kelengkapan laporan tahunan periode 2019-2024. Pengujian dilakukan untuk melihat pengaruh langsung variabel independen terhadap stabilitas kinerja keuangan maupun pengaruh tidak langsung melalui variabel intervening. Hasil penelitian menunjukkan bahwa CSR dan ISR tidak memiliki pengaruh signifikan terhadap stabilitas kinerja keuangan. Sebaliknya, Zakat Performance Ratio berpengaruh positif dan signifikan terhadap stabilitas kinerja keuangan. Lebih lanjut, CSR ditemukan berpengaruh positif signifikan terhadap ICG, sementara ZPR berpengaruh negatif signifikan terhadap ICG, dan ISR tidak berpengaruh signifikan terhadap ICG. Hasil uji mediasi menunjukkan bahwa Islamic Corporate Governance tidak mampu menjadi variabel mediator yang signifikan dalam hubungan antara CSR, ZPR, dan ISR terhadap stabilitas kinerja keuangan pada Bank Umum Syariah di Indonesia. ABSTRACT The development of Islamic banking in Indonesia shows rapid growth, yet the stability of financial performance across banks remains uneven. Variations in Z-score values among Islamic Commercial Banks (ICB) indicate differences in their ability to manage risk and maintain operational sustainability. This study aims to examine the influence of Corporate Social Responsibility (CSR), Zakat Performance Ratio (ZPR), and Islamic Social Reporting (ISR) on the stability of financial performance, with Islamic Corporate Governance (ICG) serving as an intervening variable. This study employs a quantitative approach using panel data regression analysis. The research sample consists of Islamic Commercial Banks that meet the criteria for complete annual reports and disclosures of CSR, ZPR, ISR, and ICG for the 2019-2024 period. Testing was conducted to analyze both the direct effects of the independent variables on financial performance stability and the indirect effects through the intervening variable. The results of the panel data regression analysis indicate that CSR and ISR do not have a significant effect on the stability of financial performance. Conversely, the Zakat Performance Ratio has a positive and significant effect on financial performance stability. Furthermore, CSR is found to have a positive and significant effect on ICG, while ZPR has a significant negative effect on ICG, and ISR shows no significant effect on ICG. The simultaneous test results demonstrate that Islamic Corporate Governance is unable to serve as a significant mediator in the relationship between the three independent variables and the stability of financial performance in Indonesian Islamic Commercial Banks.

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