Pengaruh Islamic Corporate Governance dan Intellectual Capital terhadap Kinerja Bank Umum Syariah

The Effect of Islamic Corporate Governance and Intellectual Capital on the Performance of Sharia General Banks

Penelitian ini bermaksud untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Intellectual Capital (IC) pada Kinerja Bank Umum Syariah (BUS) yang diukur dengan Maqashid Shariah Index (MSI). Populasi yang digunakan yaitu Bank Umum Syariah yang terdaftar di Bank Indonesia pada periode 2014-2018. Pengambilan sampel memakai metode purposive sampling. Sampel penelitian yaitu 12 Bank Umum Syariah yang terdaftar di Bank Indonesia pada periode 2014-2018. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan sumber data sekunder. Teknik analisis yang dipakai yaitu analisis regresi linier berganda dengan memanfaatkan program IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa Islamic Corporate Governance secara parsial tidak mampu memengaruhi kinerja Maqashid Shariah Index. Sementara itu, Intellectual Capital secara parsial mampu memengaruhi secara positif dan signifikan pada kinerja Maqashid Shariah Index. Secara simultan, hasilnya menunjukkan bahwa ICG dan IC berpengaruh pada Maqashid Shariah Index. Pada hasil tersebut, ICG berpengaruh negatif dan IC berpengaruh positif terhadap kinerja Maqashid Shariah Index.

Kata Kunci: Islamic Corporate Governance, Intellectual Capital, Maqashid Shariah Index, Bank Umum Syariah

This study intends to examine the influence of Islamic Corporate Governance (ICG) and Intellectual Capital (IC) on the Performance of Sharia Commercial Banks (BUS) as measured by the Maqashid Shariah Index (MSI). The population used is the Sharia Commercial Bank registered at Bank Indonesia in the 2014-2018 period. Sampling uses a purposive sampling method. The research sample used is 12 Islamic Commercial Banks registered at Bank Indonesia in the 2014-2018 period. This research uses a quantitative approach by utilizing secondary data sources. The analysis technique used is multiple linear regression analysis using the IBM SPSS Statistics 25 program. The results of the study indicate that Islamic Corporate Governance is partially unable to influence the performance of the Maqashid Shariah Index. Meanwhile, Intellectual Capital is partially able to influence positively and significantly on the performance of the Maqashid Shariah Index. Simultaneously, the results show that ICG and IC affect the Maqashid Shariah Index. In these results, ICG has a negative effect and IC has a positive effect on the performance of the Maqashid Shariah Index.

Keywords: Islamic Corporate Governance, Intellectual Capital, Maqashid Shariah Index, Islamic Commercial Bank