SKRIPSI PBS
PENGARUH CORPORATE ETHICAL IDENTITY (CEI) DAN SHARIA COMPLIANCE TERHADAP KINERJA KEUANGAN PADA BANK SYARIAH DI INDONESIA (Studi Kasus pada Bank Umum Syariah Periode 2017-2021)
ABSTRACT
This study aims to empirically examine the influence of Corporate Ethical
Identity (CEI) and Sharia Compliance on the Financial Performance of Islamic
Banks in Indonesia. The Independent Variables used are Corporate Ethical Identity
(CEI) and Sharia Compliance with 3 indicators : Islamic Income Ratio (IsIR),
Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR).
The dependent variable used in this study is financial performance
measured by ROA at Islamic commercial banks in Indonesia in 2017-2021. The
number of Islamic banks sampled in this study was 10 Islamic banks during the 5-
year research period. Based on the purposive sampling method, the total sample of
the study was 50 samples. The analysis method used is multiple linear regression
with the help of SPSS software version 25.
The results showed that Corporate Ethical Identity (CEI) and Islamic
Income Ratio (IsIR) had a negative and significant effect on the financial
performance of Islamic commercial banks, while the Profit Sharing Ratio (PSR)
had a negative and insignificant effect on the financial performance of Islamic
commercial banks, as well as the Islamic Investment Ratio (IIR) has a positive
and insignificant effect on the financial performance of Islamic commercial banks.
Keywords: Corporate Ethical Identity (CEI), Financial Performance, ROA, Sharia
Compliance.
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