Pengaruh Shariah Compliance, Islamic Corporate Governance dan Islamic Social Reporting Terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Moderating pada Bank Syariah
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Institusion

Universitas Sumatera Utara

Author

Nasution, Ananda Anugrah

Subject

Shariah Compliance 

Datestamp

2018-12-29 01:08:20 

Abstract :
This objective of the research was to find out and analyze the influence of Shariah Compliance (Islamic Income Ratio, Profit Sharing Ratio, Zakat performance ratio), Disclosure of Islamic Corporate Governance (Shariah Governance, General Governance) and Disclosure of Islamic Social Reporting on financial performance at Sharia Banks in Indonesia with Firms Size as Moderating Variable. The research used casual comparative method. The population was Sharia Banks registered in the Financial Service Authority in the period of 2013-2017. There were 13 samples, taken by using census (saturated) sampling technique. The data were analyzed by using multiple linier regression analysis and absolute disparity test of moderating variable at the significance level of 5%. The result of the research showed that Sharia Compliance with the indicator of Islamic Income Ratio had positive but insignificant influence on Financial Performance, while Sharia Compliance with the indicator of Profit Sharing Ratio had positive and significant and Zakat Performance Ratio had negative and significant influence on Financial Performance. Disclosure of Islamic Corporate Governance with the indicator of Sharia Governance had negative and significant and Islamic Corporate Governance with the indicator of General Governance had positive and significant influence on Financial Performance of Sharia Banks in Indonesia. Dislosure of Islamic Social Reporting has negative but significant influence on Financial Performance of Sharia Banks in Indonesia. Simultaneously, Firms Size could moderate the correlation of Sharia Compliance (Islamic Income Ratio, Profit Sharing Ratio, Zakat performance ratio), Disclosure of Islamic Corporate Governance (Shariah Governance, General Governance) and Disclosure of Islamic Social Reporting with Financial Performance. Partially, Firm Size was only able to moderate the correlation of Sharia Compliance with the indicator of Islamic Income Ratio and Zakat Performance Ratio with Financial Performance of Sharia Banks in Indonesia. The result of the research indicates that the activity of Sharia Compliance, Disclosure of Islamic Corporate Governance, and Islamic Social Reporting have the same importance as business strategy of Sharia Banks in increasing Financial Performance.