PENGARUH CORPORATE GOVERNANCE TERHADAP ISLAMICITY PERFORMANCE INDEX PADA PERBANKAN SYARIAH DI INDONESIA

THE INFLUENCE OF CORPORATE GOVERNANCE ON ISLAMICITY PERFORMANCE INDEX SHARIA BANKING IN INDONESIA

Penelitian ini menguji pengaruh corporate governance terhadap Islamicity performance index. Corporate governance dalam penelitian ini menggunakan peringkat komposit corporate governance. Islamicity performance index menggunakan profit sharing ratio, zakat performance ratio, equitable distribution ratio, dan islamic income dalam lima tahun. Sampel penelitian ini terdiri dari 20 perbankan syariah (terdiri dari 100 data) yang terdaftar di Otoritas Jasa Keuangan, menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa corporate governance tidak berpengaruh terhadap profit sharing ratio, equitable distribution ratio, dan islamic income. Sementara itu corporate governance berpengaruh terhadap zakat performance ratio.

This study examines the effect of corporate governance on the Islamic performance index. Corporate governance in this study uses a composite ranking of corporate governance. Islamic performance index uses profit sharing ratio, zakat performance ratio, equitable distribution ratio, and Islamic income in five years. The sample of this study consisted of 20 Islamic banks (consisting of 100 data) registered with the Otoritas Jasa Keuangan, using purposive sampling technique. The results of this study indicate that corporate governance does not affect the profit sharing ratio, equitable distribution ratio, and Islamic income. Meanwhile corporate governance influences the zakat performance ratio.