ABSTRAK

PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN RISIKO TERHADAP ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH TAHUN 2014-2018

Nama                  : Silka Asti Salamah

NIM                    : 15080694021

Program Studi   : S1 Akuntansi

Jurusan               : Akuntansi

Fakultas              : Ekonomi

Nama Lembaga : Universitas Negeri Surabaya

Pembimbing       : Dr.Rohmawati Kusumaningtias,S.E., Ak., MSA.,C.A     

Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance dan Manajemen Risiko terhadap Islamicity Performance Index yang diukur menggunakan empat rasio yaitu Profit Sharing Ratio, Equitable Distribution Ratio, Zakat Performance Ratio, dan Islamic Income vs Non Islamic Income Ratio. Penelitian ini menggunakan uji Analisis Korelasi Kanonikal. Sampel penelitian tersebut adalah 12 Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia pada periode penelitian 2014-2018. Hasil penelitian menunjukkan bahwa Corporate Governance berpengaruh terhadap Profit Sharing Ratio dan Zakat Performance Ratio. Sementara manajemen risiko yang diproxykan dengan NPF berpengaruh terhadap Profit Sharing Ratio dan Zakat Performance Ratio dan FDR tidak berpengaruh terhadap Profit Sharing Ratio dan Zakat Performance Ratio.

Kata Kunci : Corporate Governance, Manajemen Risiko, Islamicity Performance Index, Bank Syariah.

ABSTRACT

EFFECT OF CORPORATE GOVERNANCE AND RISK MANAGEMENT ON ISLAMICITY PERFORMANCE INDEX IN SHARIA COMMERCIAL BANKS  PERIOD 2014-2018

Name                      : Silka Asti Salamah

NIM                       : 15080694021

Study Program      : S1 Accounting

Department            : Accounting

Faculty                   : Economics

Institution Name   : State University of Surabaya

Adviser                  : Dr.Rohmawati Kusumaningtias,  S.E., Ak., MSA.,C.A     

This study aims to examine the effect Corporate Governance and Risk Management on the measured Islamicity Performance Index using four ratios, namely Profit Sharing Ratio, Equitable Distribution Ratio, Zakat Performance Ratio, and Islamic Income vs Non Islamic Income Ratio. This studies uses Canonical Correlation test. The research sample is 12 Sharia Commercial Banks (BUS) registered at Bank Indonesia in study period 2014-2018. The result of the study show that Corporate Governance has an effect on the Profit Sharing Ratio and Zakat Performance Ratio. While Risk Management proxyed with NPF has effect on the Profit Sharing Ratio and Zakat Performance Ratio. While FDR has no effect on Profit Sharing Ratio and, Zakat Performance Ratio.

Keywords: Corporate Governance, Risk Management, Islamicity Performance Index, Islamic Bank.