Pengaruh Sharia Compliance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan dan Sosial Perbankan Syariah
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Abstract
Kinerja bank syariah masih lebih rendah dibandingkan dengan kinerja bank konvensional padahal masyarakat Indonesia mayoritas beragama Islam. Penelitian ini bertujuan untuk mengetahui Pengaruh Sharia Compliance dan Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan dan Kinerja Sosial Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) pada tahun 2013-2017. Jumlah sampel dalam penelitian ini adalah 35 pengamatan. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Sharia compliance yang diwakili oleh islamic income ratio, profit sharing ratio, dan islamic investment ratio secara bersama-sama memiliki pengaruh terhadap kinerja keuangan bank umum syariah. (2) Islamic corporate social responsibility tidak berpengaruhterhadap kinerja keuangan bank umum syariah. (3) Sharia compliance yang diwakili oleh islamic income ratio, profit sharing ratio, dan islamic investment ratio secara bersama-sama memiliki pengaruh terhadap kinerja sosial bank umum syariah. (4) Islamic corporate social responsibility tidak berpengaruh terhadap kinerja sosial bank umum syariah.
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