SKRIPSI AKS
Profitabilitas pada Bank Umum Syariah di Indonesia ditinjau dari Aspek Kualitas Pengungkapan Good corporate Governance, Leverage, dan Firm Size periode 2017-2020
ABSTACT
This research aimsed to determine the effect of quality of disclosure of good corporate
governance, leverage, and firm size on profitability in sharia commercial banks in Indonesia
registered with the financial services authority for the 2017-2020 period.
The population in the research is all sharia commercial banks in Indonesia which are
registered with the financial services authority in 2017-2020. The sampling technique used
purposive sampling and a research sample of 56 samples was obtained. The analysis technique in
this research is panel data regression analysis using the eviews 12 program.
The result of quality research results show that simultaneously the variables of Good
Corporate Governance disclosure quality, Leverage, and firm size have an effect on profitability.
Meanwhile, in variable quality of good corporate governance disclosure and firm size influences
the profitability of Sharia Commercial Banks in Indonesia. The leverage variable has no effect on
profitability.
With this research, it is hoped that future researchers can increase the number of research
samples in financial institutions other than banks registered with the financial services authority
so that this research is more complex and it is hoped that they can add other variables with a
longer period that are not yet in this research.
Keywords: sharia bank, Good Corporate Governance, Leverage, Firm Size, Profitabilitas
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