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

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

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