PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, ISLAMIC CORPORATE GOVERNANCE DAN ZAKAT PERFORMANCE RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERIODE 2019-2023

NURUL, FATMAWATI (2025) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, ISLAMIC CORPORATE GOVERNANCE DAN ZAKAT PERFORMANCE RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERIODE 2019-2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Social Responsibility, Islamic Corporate Governance, dan Zakat Performance Ratio terhadap kinerja keuangan perusahaan Bank Umum Syariah periode 2019-2023. Penelitian ini menggunakan penelitian kuantitatif dan dengan data sekunder berupa laporan tahunan, laporan Good Corporate Governance, dan laporan berkelanjutan pada Bank Umum Syariah tahun 2019-2023. Metode yang digunakan untuk pengumpulan data adalah metode dokumentasi dan metode studi pustaka. Populasi yang digunakan pada penelitian ini yaitu 13 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2019-2023 dan teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling, dengan sampel yang memenuhi kriteria adalah 10 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2019-2023. Teknik analisis yang digunakan analisis regresi data panel dengan aplikasi software Eviews-10. Hasil penelitian ini menunjukkan bahwa Islamic Corporate Social Responsibility berpengaruh negatif terhadap kinerja keuangan Bank Umum Syariah, Islamic Corporate Governance dan Zakat Performance Ratio tidak berpengaruh terhadap kinerja keuangan Bank Umum Syariah, ukuran perusahaan dapat memoderasi hubungan Islamic Corporate Social Responsibility terhadap kinerja keuangan Bank Umum Syariah, Ukuran perusahaan tidak dapat memoderasi hubungan Islamic Corporate Governance dan Zakat Performance Ratio terhadap kinerja keuangan Bank Umum Syariah. Kata Kunci: Islamic Corporate Social Responsibility, Islamic Corporate Governance, Zakat Performance Ratio, Kinerja Keuangan, Ukuran Perusahaan. ABSTRACT This research aims to examine the influence of Islamic Corporate Social Responsibility, Islamic Corporate Governance, and Zakat Performance Ratio on the financial performance of Sharia Commercial Bank companies for the 2019-2023 period. This research uses quantitative research and secondary data in the form of the 2019-2023 Sharia Commercial Bank annual report, Good Corporate Governance Report, and Sustainability Report The method used for data collection is the documentation method and literature study method. The population used in this research is 13 Sharia Commercial Banks registered with the Financial Services Authority in 2019-2023 and the sampling technique in this research is a purposive sampling technique, with samples that meet the criteria being 10 Sharia Commercial Banks registered with the Financial Services Authority in 2019-2023. The analysis technique used is panel data regression analysis with the Eviews-10 software application. The results of this research show that Islamic Corporate Social Responsibility has a negative effect on the financial performance of Sharia Commercial Banks, Islamic Corporate Governance and the Zakat Performance Ratio have no effect on the financial performance of Sharia Commercial Banks, company size can moderate the relationship between Islamic Corporate Social Responsibility and the financial performance of Sharia Commercial Banks. Company size cannot moderate the relationship between Islamic Corporate Governance and Zakat Performance Ratio on the financial performance of Sharia Commercial Banks. Keywords: Islamic Corporate Social Responsibility, Islamic Corporate Governance, Zakat Performance Ratio, Financial Performance, Company Size.

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