Corporate Governance, Financing Risk, Shariah Compliance, dan Earning Management Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

Corporate Governance, Financing Risk, Shariah Compliance, and Earning Management on the Financial Performance of Sharia Commercial Banks in Indonesia

 Bank Umum Syariah diharapkan dapat melakukan corporate, risk, compliance untuk meningkatkan kinerja keuangan Bank Umum Syariah di Indonesia. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari corporate governance, financing risk, shariah compliance, dan earning management terhadap kinerja keuangan.  Metode penelitian yang digunakan dalam penelitian adalah pendekatan kuantitatif dengan data sekunder. Data diambil dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa corporate governance yang diukur dengan Dewan Pengawas Syariah, Komisi Independen, dan Komite Audit tidak memiliki pengaruh terhadap kinerja keuangan. Non-Performing Financing (NPF) berpengaruh terhadap kinerja keuangan Bank Umum Syariah, Financing to Debt Ratio (FDR) tidak memiliki pengaruh terhadap kinerja keuangan. Untuk shariah compliance, pengukuran menggunakan PSR menunjukkan hasil berpengaruh dan IsIR tidak memiliki pengaruh terhadap kinerja keuangan Bank Umum Syariah di Indonesia. Sedangkan untuk earning management tidak memiliki pengaruh pada kinerja keuangan Bank Umum Syariah.

Islamic Commercial Banks are expected to carry out corporate, risk, compliance to improve the financial performance of Islamic Commercial banks in Indonesia. This study aims to determine whether there is an influence of corporate governance, financing risk, shariah compliance, and earning management on financial performance.  The research method used in the study is a quantitative approach with secondary data. Data was taken with purposive sampling technique. The results of this study indicate that corporate governance as measured by DPS, KI and KA has no influence on financial performance. NPF affects the financial performance of Islamic Commercial Banks, FDR has no influence on financial performance. For shariah compliance, measurement using PSR shows influential results and IsIR has no influence on the financial performance of Islamic Commercial Banks in Indonesia. Meanwhile, earning management has no influence on the financial performance of Islamic Commercial Banks.