PENGARUH FINANCIAL PERFORMANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING DALAM PERSPEKTIF EKONOMI ISLAM (Studi Pada Bank Umum Syariah Indonesia Periode 2019-2023)

Nurhayati, Suladi (2025) PENGARUH FINANCIAL PERFORMANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING DALAM PERSPEKTIF EKONOMI ISLAM (Studi Pada Bank Umum Syariah Indonesia Periode 2019-2023). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Seluruh kegiatan organisasi harus mempertimbangkan aspek lingkungan, sosial dan ekonomi dalam mendukung pembangunan berkelanjutan, sehingga dalam pelaporannya tidak hanya melaporkan aspek keuangan, tetapi juga melaporkan aspek non keuangandisusun dalam bentuk sustainability report dimana sangat penting bagi perusahaan, karena analis, investor, dan pemangku kepentingan lainnya lebih memperhatikan pelaporan keberlanjutan. Pengungkapan sustainability report perlu didukung kinerja keuangan karena tingkat keuntungan perusahaan dijadikan pertimbangan dalam merancang program sosial dan pelestarian. Dan islamic corporate governance karena tujuannya menumbuhkan kesadaran serta tanggung jawab sosial terhadap masyarakat dan juga lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Performance dan Islamic Corporate Governance terhadap Sustainability Reporting pada Bank Umum Syariah Indonesia periode 2019-2023 Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi perusahaan. Populasi dalam penelitian ini adalah Bank Umum Syariah Indonesia periode 2019-2023. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan purposive sampling dengan total sampel sebanyak 9 Bank Umum Syariah dalam periode 2019-2023. Analisis data yang digunakan adalah analisi regresi linear berganda dengan menggunakan softwere IBM SPSS versi 27. Hasil penelitian ini menunjukkan financial performance berpengaruh signifikan terhadap sustainability report, semakin tinggi tingkat profitabilitas semakin besar perusahaan untuk mengungkapkan sustainability report. Islamic corporate governance tidak berpengaruh terhadap sustainability report, ICG masih belum bisa meningkatkan mekanisme pengawasan dengan baik dalam pengungkapan sustainability report. financial performance dan islamic corporate governance berpengaruh terhadap sustainability reporting, pengungkapan sustainability report akan terjadi apabila kinerja keuangan dan icg mengalami perubahan secara bersama-sama dan mematuhi teori ekonomi islam (prinsip tauhid, keadilan dan khalifah). Kata Kunci: Financial Performance, Islamic Corporate Governance, Sustainability Reportig. ABSTRACT All organizational activities must consider environmental, social and economic aspects in supporting sustainable development, so that in its reporting it not only reports financial aspects, but also reports non-financial aspects compiled in the form of a sustainability report which is very important for the company, because analysts, investors, and other stakeholders pay more attention to sustainability reporting. Disclosure of sustainability reports needs to be supported by financial performance because the company's profit level is considered in designing social and conservation programs. And Islamic corporate governance because its purpose is to foster awareness and social responsibility towards society and the environment. This study aims to determine the effect of Financial Performance and Islamic Corporate Governance on Sustainability Reporting at Indonesian Sharia Commercial Banks for the 2019-2023 period.. This research is a quantitative study. The type of data used is secondary data obtained from the company's official website. The population in this study is Indonesian Sharia Commercial Banks for the 2019-2023 period. Sampling in this study was carried out using purposive sampling with a total sample of 9 Islamic Commercial Banks in the 2019-2023 period. The data analysis used is multiple linear regression analysis using IBM SPSS software version 27. The results of this study indicate that financial performance has a significant effect on sustainability reports, the higher the level of profitability, the greater the company's willingness to disclose sustainability reports. Islamic corporate governance has no effect on sustainability reports, ICG has not been able to improve the monitoring mechanism properly in disclosing sustainability reports. Financial performance and Islamic corporate governance have an effect on sustainability reporting, disclosure of sustainability reports will occur if financial performance and ICG experience changes together and comply with Islamic economic theory (the principles of monotheism, justice and caliphate). Keywords: Financial Performance, Islamic Corporate Governance, Sustainability Reporting.

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