PENGARUH GREEN BANKING, SHARIA GOVERNANCE DAN NON PERFORMING FINANCING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OJK (OTORITAS JASA KEUANGAN) TAHUN 2020-2024

RISNA, WATI (2026) PENGARUH GREEN BANKING, SHARIA GOVERNANCE DAN NON PERFORMING FINANCING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OJK (OTORITAS JASA KEUANGAN) TAHUN 2020-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh perkembangan perbankan syariah di Indonesia yang terus meningkat, namun masih menghadapi tantangan dalam meningkatkan kinerja keuangan, terutama akibat fluktuasi ROA, tingginya NPF, serta belum optimalnya penerapan green banking dan sharia governance. Penelitian ini bertujuan untuk menganalisis pengaruh green banking, sharia governance, dan non performing financing terhadap kinerja keuangan Bank Umum Syariah periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan Bank Umum Syariah yang terdaftar di OJK. Sampel ditentukan melalui teknik purposive sampling, dan analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green banking tidak berpengaruh signifikan terhadap kinerja keuangan, sharia governance berpengaruh positif dan signifikan, sedangkan NPF berpengaruh negatif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja keuangan. Penelitian ini menyimpulkan bahwa peningkatan penerapan sharia governance serta pengelolaan non performing financing yang efektif dapat mendukung peningkatan kinerja keuangan Bank Umum Syariah. Sementara itu, implementasi green banking belum memberikan pengaruh yang signifikan sehingga memerlukan optimalisasi penerapan dan penguatan kebijakan keberlanjutan agar mampu memberikan kontribusi terhadap peningkatan kinerja keuangan di masa mendatang. Kata Kunci: Green Banking, Sharia Governance, Non Performing Financing, Kinerja Keuangan, Bank Umum Syariah. ABSTRACT This research is motivated by the development of Islamic banking in Indonesia, which continues to increase, but still faces challenges in improving financial performance, especially due to fluctuations in ROA, high NPF, and not optimal implementation of green banking and sharia governance. This study aims to analyze the effect of green banking, sharia governance, and non-performing financing on the financial performance of Sharia commercial banks for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of Financial Statements of Islamic commercial banks registered in the FSA. Samples were determined through purposive sampling techniques, and data analysis using multiple linear regression. The results showed that green banking has no significant effect on financial performance, sharia governance has a positive and significant effect, while NPF has a negative and significant effect. Simultaneously, all three variables have a significant effect on financial performance. This study concludes that the improvement of the implementation of sharia governance and effective management of non-performing financing can support the improvement of the financial performance of Islamic commercial banks. Meanwhile, the implementation of green banking has not had a significant impact, so it requires optimizing the implementation and strengthening sustainability policies to be able to contribute to improving financial performance in the future. Keywords: Green Banking, Sharia Governance, Non Performing Financing, Financial Performance, Sharia Commercial Banks.

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