Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah?

Zenubia Maulida Fitria, Sulhani Sulhani

Abstract


This study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.

Keywords: SCNP, Ethical Identity Index, Performance, Islamic Banking

 

Penelitian ini bertujuan untuk menganalisis pengaruh ethical identity index dan ukuran perusahaan terhadap kinerja perbankan Syariah yang diukur dengan shariah conformity and profitability (SCNP). Sampel dalam penelitian ini sebanyak 48 laporan keuangan perbankan Syariah yang diambil dari periode 2014-2017. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa ethical identity index berpengaruh terhadap shariahl confimity and profitability, namun ukuran perusahaan tidak berpengaruh terhadap kinerja shariah conformity and profitability. Implikasi dari penelitian ini perbankan Syariah diharapkan meningkatkan identitias etika Islam melalui pengungkapan dalam laporan keuangan.

Kata kunci: SCNP, Ethical Identity Index, Kinerja, Perbankan Syariah

Keywords


SCNP; Ethical identity index; Peformance; Islamic Banking

Full Text:

PDF

References


Abdullah, M. F. (2003). Manajemen Perbankan. Malang: UMM Press.

Akbar, D. A. (2013). Analisis Pengaruh Ukuran Perusahaan, Kecukupan Modal, Kualitas Aktiva Produktif (KAP) Dan Likuiditas Terhadap Kinerja Keuangan (Studi Kasus Bank Umum Syariah di Indonesia Periode 2007-2011). Jurnal Ilmiah STIE MDP, 3(1), 66–82.

Antonio, M. S. (2001). Bank Syariah: dari Teori ke Praktik. (D. M. H. Basri & D. Farida R, Eds.) (I). Jakarta: Gema Insani.

Arifin, Z. (2006). Dasar-dasar Manajemen Bank Syariah. Jakarta: Pustaka Alvabet.

Ariyanto, T. (2014). Analisis Pengaruh Pengungkapan Identitas Islam Terhadap Kinerja Keuangan Bank Syariah Di Asia. Jurnal Akuntansi Dan Keuangan (JAKA), 1(1), 98–110.

Asrori. (2014). Implementasi Islamic Corporate Governance dan Implikasinya Terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi, 6(1), 90–102.

Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating role of stakeholder satisfaction. Journal of Business Ethics, 76(1), 35–53. https://doi.org/10.1007/s10551-006-9276-1

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal (Vol. 15). https://doi.org/10.1108/09513570210435852

Falikhatun, & Assegaf, Y. U. (2012). Bank Syariah Di Indonesia : Ketaatan Pada Prinsip-Prinsip Syariah Dan Kesehatan Finansial. Conferene in Business, Accounting and Management-FE UNISSULA, 1 No. 1(Desember), 245–254.

Fauziyah, Y., & Siswantoro, D. (2016). Analisis Pengungkapan Identitas Etika Islam dan Kinerja Keuangan Perbankan Syariah di Indonesia. Simposium Nasional Akuntansi XIX, (August), 1–19.

Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28(3–4), 327–356. https://doi.org/10.1111/1468-5957.00376

Hameed, S., & Mohamed, B. (2016). Alternative Disclosure & Performance Measures for Islamic bankings, (June 2016).

Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5

Kuppusamy, M., Saleh, A. S., & Samudhram, A. (2010). Measurement of Islamic banks performance using a shariah conformity and profitablity model. Review of Islamic Economics, 13(2), 35–48.

Muhibbai, A., & Basri, H. (2017). Pengaruh Pengungkapan Identitas Etis Islam , Agency Cost Dan Modal Intelektual Terhadap Kinerja Keuangan (Studi Pada Bank Umum Syariah Periode 2010-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(1), 30–37.

Roberts, P. W., & Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1077–1093. https://doi.org/10.1002/smj.274

Sayekti Endah Retno Meilani. (2015). Hubungan Penerapan Good Governance Business Syariah Terhadap Islamicity Financial Performance Index Bank Syariah Di Indonesia. Athenea Digital, (18), 85–90.

Vera Zelenović, P., & Davidović, M. (2011). Corporate Identity of Banks In A Function of Market Competitivenes. In International Symposium Engineering Management And Competitiveness 2011.

Wardayati, S. M. (2011). Implikasi Shariah Governance Terhadap Reputasi Dan Kepercayaan Bank Syariah. Walisongo: Jurnal Penelitian Sosial Keagamaan, 19(1), 1. https://doi.org/10.21580/ws.2011.19.1.210

Zaki, A., Sholihin, M., & Barokah, Z. (2014). The association of Islamic bank ethical identity and financial performance: evidence from Asia. Asian Journal of Business Ethics, 3, 97–110. https://doi.org/10.1007/s13520-014-0034-7




DOI: https://doi.org/10.35836/jakis.v9i2.236

Article metrics

Abstract views : 1877 | views : 2029

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2021 Sulhani Sulhani

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JAKIs was indexed by: