SKRIPSI AKS
Pengaruh Good Corporate Governance Dan Islamic Social Reporting Terhadap Kinerja Perbankan Syariah
ABSTRACT
This study aims to examine the effect of Islamic corporate governance and
Islamic social reporting on the financial performance of Islamic commercial banks
in Indonesia for the 2017-2020 period.
The data used in this study is secondary data by downloading data obtained
from the annual reports of each Islamic commercial bank registered with the OJK.
The sampling technique was carried out by purposive sampling which resulted in a
sample of 14 banks with 4 periods. The analytical tool used in this research is panel
data regression test with Eviews 10.
The results of this panel data regression test show that good corporate
governance as proxied by the audit committee, the proportion of the independent
board of commissioners has a positive and significant effect on financial
performance. Meanwhile, good corporate governance as proxied the board of
directors, the sharia supervisory board has no significant effect on financial
performance and islamic social reporting has no significant effect on financial
performance
Keywords: financial performance, good corporate governance, islamic social
reporting.
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