Determinan Kinerja Keuangan Perbankan Syariah Periode 2014-2018
Abstract
The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance
References
Anggraini, F. N. (2018). Pengaruh Kompetisi, Kualitas Aktiva Produktif, dan Risiko Pembiayaan Terhadap Profitabilitas Bank Syariah yang Dimediasi Oleh Variable Rentabilitas. Jurnaal Manajemen Bisnis Indonesia, 3, 272–283.
Ariyanti, I., Dhiana, P., & Pranaditya, A. (2017). Pengaruh CAR, NPF, NIM, BOPO, dan DPK Terhadap Profitabilitas Dengan FDR Sebagai Variable Intervening. Jurnal Ekonomi Akuntansi.
Aulia. (2019). Faktor-faktor yang Mempengaruhi Kinerja Keuangan Bank Syariah di Indonesia : Perspektif Modal Intelektual. Industrial Research Workshop and National Seminar, 743–746.
Awaliyah, M., & Vestari, M. (2018). Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah di Indonesia. Jurnal Magisma, 6(2).
Azita, N. (2018). Analisis Penilaian Kinerja Keuangan Bank Umum Syariah (BUS) dengan Menggunakan Pendekatan Islamicity Performance Index (Studi Pada Laporan Keuangan BUS Periode 2012-2016). Thesis.
Cbcnindonesia.com. (2019). 5 Tahun Rerata Pertumbuhan Industri Perbankan Syariah 15%. Retrieved October 24, 2019, Retrieved from https://www.cnbcindonesia.com/syariah/ 20190608180708-29-77170/5-tahun-rerata-pertumbuhan-industri-perbankan-syariah-15
BI.go.id. (2015). Surat Edaran Bank Indonesia No 17/11/PBI 2015. Retrieved November 21, 2019, from www.bi.go.id website: Hasil Telusur%0AHasil web%0APeraturan Bank Indonesia No. 17/11/PBI/2015 https://www.bi.go.id›peraturan›ssk›pages›pbi_171115
Bustamam, & Aditia, D. (2016). Pengaruh Intellectual Capital , Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia. Jurnal Dinamika Dan Bisnis, 3(1), 17–25.
Dewanata, P., Hamidah, & Ahmad, G. N. (2016). The Effect Of Intellectual Capital and Islamicity Performance Index To The Performance Of Islamic Bank In Indonesia 2010-2014 Periods. Jurnal Riset Manajemen Sains Indonesia, 7(2), 259–278.
Farida, Al. (2018). Pengaruh Penerapan Good Corporate Governance dan Pengungkapan Islamic Social Reporting Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. Jurnal Ekonomi Islam, 10(1), 31–42.
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Hameed, S. (2004). Alternative Disclosure & Performance Measures For Islamic Banks dalam Proceeding of The Second Conference on Administrative Science: Meeting The Challenges of The Globalization Age. Dahran, Saudi Arabia.
Harahap, N., Harmain, H., Siregar, S., & Maharani, N. (2017). Pengaruh Islamic Social Reporting (ISR), Umur Perusahaan dan Kepemilikan Saham Publik Terhadap Profitabilitas (ROA) Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2010-2014. KITABAH, 1(1), 68–91.
Harsanti, P. (2011). Corporate Social Responsibility dan Teori Legitimasi. Jurnal Fakultas Ekonomi Universitas Muria Kudus, Vol 24(1), 202–215.
Herdyanto, I. (2013). Pengaruh Intellectual Capital Pada Financial Performance Perusahaan. 1–62.
Hermawan, S. (2013). Makna Intellectual Capital Perspektif The Role Theory dan The Resource Based Theory. Jurnal Ekonomi Dan Keuangan, 17(2), 256–275.
Kamath, G. B. (2007). The Intellectual Capital Performance of Indian Banking Sector. Journal of Intellectual Capital, 8(1), 96–123.
Khasanah, A. N. (2016). Pengaruh Intellectual Capital dan Islamicity Performance Index Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. Jurnal Nominal, Volume V(6), 1–18.
Kompasiana.com. (2019). Faktor dan Solusi yang Mempengaruhi Rendahnya Minat Masyarakat Terhadap Bank Syariah. Retrieved November 2, 2019, from www.kompasiana.com website: https://www.kompasiana.com/ririspangesti /5cefd1619 5760e293347900b/faktor-dan-solusi-yang-mempengaruhi-rendahnya-minat-masyarakat-terhadap-bank-syariah?page=al
