Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), dan Intellectual Capital (IC) Terhadap Kinerja Perbankan Syariah di Indonesia

The Effect Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Intellectual Capital on the Performance of Islamic Bank in Indonesia

Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), dan Intellectual Capital (IC) terhadap kinerja perbankan syariah di Indonesia. Teknik analisis yang digunakan adalah regresi linear berganda. Sampel penelitian terdiri atas 12 Bank Umum Syariah (BUS) yang terdaftar di OJK periode 2014 sampai 2018. Hasil penelitian menunjukkan ICG berpengaruh terhadap kinerja bank syariah di Indonesia, ICSR tidak berpengaruh terhadap kinerja bank syariah di Indonesia, dan IC berpengaruh terhadap kinerja bank syariah di Indonesia.

This study aims to examine the effect Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Intellectual Capital on the performance of Islamic bank in Indonesia. The analysis technique used is multiple regression analysis. The sample of this research is 12 Islamic commercial banks (BUS) registered in OJK in study period 2014 until 2018. The result of the study show that ICG has effect on the performance of Islamic banking in Indonesia, ICSR has no effect on the performance of Islamic banking in Indonesia, and IC has effect on the performance of Islamic banking in Indonesia.