PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018)

Mursidah Mursidah, Yunina Yunina, Meutia Zahara

Abstract


Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018.

 

Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.


Full Text:

PDF

References


KEPUSTAKAAN

Arikunto, S. (2013). Prosedur Penelitian: Suatu Pendekatan Praktik. Rineka Cipta.

Arfan, I., Albra, W., Aziza, N., Khadafi, M., Hayat, A., Oktaviani, A., & Lesmana, S. (2018). Metodelogi Penelitian Bisnis untuk Skipsi, Thesis dan Disertasi. Madenatera.

Barkhowa, M. K., & Utomo, H. (2019). Pengaruh Identitas Etis Islam Dan Market Share Terhadap Kinerja Keuangan Perbankan Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Indonesia Tahun 2014-2017. Magisma: Jurnal Ilmiah Ekonomi Dan Bisnis, vol.7(1), 12–18. https://doi.org/10.35829/magisma.v7i1.36

Fadhillah, M. D. (2018). Hubungan Tingkat Kesehatan Bank Terhadap Pengungkpana Identitas Etika Bank Umum Syariah di Indonesia. In fakultas ekonomi dan bisnis universitas lampung bandar lampung. https://doi.org/10.1051/matecconf/201712107005

Ghozali, I. (2005). Aplikasi Analisis Multivariate. In Badan Penerbit Universitas Diponegoro: Semarang.

Ghozali, I. (2012a). Aplikasi Analisis Multivariate. In Universitas Diponegoro: Semarang.

Ghozali, I. (2012b). Aplikasi Analisis Multivariate Dengan Program SPSS. In Universitas Diponegoro: Semarang.

Gudono, M. (2011). Anlisis Data Multivariat Edisi Pertama. In BPFE: Yogyakarta.

Gudono, M. (2012). Analisis Data Multivariat Edisi Kedua. In BPFE: Yogyakarta.

Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5

Jayati, S. E. (2016). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perdagangan Jasa Yang Terdaftar Di Bursa Efek Indonesia. In Universitas Negeri Yogyakarta. https://doi.org/10.31326/jks.v2i02.162

Muchlas, Z., & Alamsyah, A. R. (2017). Pengaruh Agency Cost Terhadap Kinerja Keuangan. Jibeka, 11(1), 92–98.

Muhibbai, A., & Basri, H. (2017). Pengaruh Pengungkapan Identitas Etis Islam , Agency Cost Dan Modal Intelektual Terhadap Kinerja Keuangan. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(1), 30–37.

Nurhudha, A. S., & Suwarti, T. (2015). Analisis Pengaruh Corporate Social Responsisbility, Intellectual Capital, dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers UNISBANK, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Permanasari, W. (2010). Pengaruh Kepemilikan Manajemen, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Universitas Diponegoro.

Rustiarini, N. W. (2010). Penagruh Corporate Governace Pada Hubungan Corporate Social Responsibility dan Nilai Perusahaan. Jurnal Dan Prosiding Simposium Nasional Akuntansi XIII.

Sugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Dan R&D). In Alfabeta: Bandung.

Sugiyono. (2012). Metode Penelitian Bisnis. Alfebata.

Sukardi, B., & Wijaya, T. (2013). Corporate Ethical Identity Perbankan Syariah di Indonesia. Tsaqafah, 9(2), 337. https://doi.org/10.21111/tsaqafah.v9i2.56

Yuniar, S. (2013). Analisis Perbandingan Kinerja Keuangan Pada Perbankan Konvensional dan Syariah dengan Menggunakan Rasio KeuanganBank (Studi Kasus: Bank Syariah Mandiri). Universitas Muhamadiyah Surakarta.




DOI: https://doi.org/10.29103/jak.v9i1.3726

Article Metrics

 Abstract Views : 512 times
 PDF Downloaded : 26 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 mursidah mursidah, Yunina Yunina, Meutia Zahara

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717