Pengaruh  Bank Size, Good Corporate Governance Dan Islamic Corporate Social Responsibility  (ICSR) Terhadap Kinerja Maqashid Syariah Bank Umum Syariah Di Indonesia

The Effect of Bank Size, Good Corporate Governance And Islamic Corporate Social Responsibility (ICSR) on The Performance of Maqashid Sharia Islamic Commercial Bank In Indonesia

    Perbankan syariah mengalami perkembangan yang cukup pesat pada tahun 2016-2020 hal ini dapat dilihat tidak hanya dari jumlah kantor yang bertambah namun juga bisa dilihat dari semakin besarnya total aset yang dimiliki. Perbankan syariah memiliki tantangan untuk dapat memberikan manfaat yang optimal bagi masyarakat sebagai lembaga keuangan syariah yang tidak hanya berkewajiban dalam memenuhi kebutuhan keuangan namun juga seluruh kegiatan operasionalnya harus didasarkan atas prinsip syariah. Sehingga diperlukan pengukuran kinerja yang lebih sesuai yakni dengan sharia maqashid index (SMI). Variabel independen yang digunakan dalam penelitian ini adalah bank size, good corporate governance dan islamic corporate social responsibility. Sedangkan variabel dependennya adalah kinerja maqashid syariah. Penelitian ini bertujuan untuk mengetahui pengaruh bank size, good corporate governance dan islamic corporate social responsibility terhadap kinerja maqashid syariah. Dengan menggunakan dua landasan teori yakni stakeholder theory dan shariah enterprise theory. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif dengan menggunakan sumber data dari data sekunder yaitu laporan tahunan bank umum syariah tahun 2016- 2020, dalam penarikan sampel menggunakan metode purposive sampling sehingga memperoleh 10 bank umum syariah yang dijadikan sampel penelitian. Penelitian ini menggunakan Teknik analisis data yakni analisis statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda dan uji hipotesis pada aplikasi analisis data spss 25. Hasil penelitian menunjukkan bahwa proporsi dewan komisaris independen dan jumlah komite audit berpengaruh positif terhadap kinerja maqashid syariah. Sedangkan bank size, jumlah dewan pengawas syariah dan islamic corporate social responsibility tidak berpengaruh terhadap kinerja maqashid syariah.

Kata Kunci: Bank Size, Good Corporate Governance, Maqashid Syariah, Islamic Corporate Social Responsibility

    Islamic banking has experienced quite rapid development in 2016- 2020. This can be seen not only from the increasing number of offices but also from the increasing total assets owned. Islamic banking has the challenge of being able to provide optimal benefits to society as an Islamic financial institution that is not only obliged to meet financial needs but also that all operational activities must be based on sharia principles. So that a more appropriate performance measurement is needed, namely the sharia maqashid index (SMI). The independent variables used in this study are bank size, good corporate governance and Islamic corporate social responsibility. While the dependent variable is the performance of maqashid sharia. This study aims to determine the effect of bank size, good corporate governance and Islamic corporate social responsibility on the performance of Islamic maqashid. By using two theoretical foundations, namely stakeholder theory and sharia enterprise theory. This research is a type of descriptive quantitative research using data sources from secondary data, namely the annual reports of Islamic commercial banks for 2016-2020, in sampling using the purposive sampling method so as to obtain 10 Islamic commercial banks as research samples. This study used data analysis techniques namely descriptive statistical analysis, classical vii assumption test, multiple linear regression analysis test and hypothesis testing on the SPSS 25 data analysis application. The results showed that the proportion of independent commissioners and the number of audit committees had a positive effect on the performance of maqashid sharia. Meanwhile, bank size, number of sharia supervisory boards, concurrent positions on sharia supervisory boards and Islamic corporate social responsibility have no effect on the performance of sharia maqashid.

Keywords: Bank Size, Good Corporate Governance, Maqashid Sharia, Islamic Corporate Social Responsibility