Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 10 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

Pengaruh Sharia Compliance dan Islamic Corporate Governance Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024

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  • Fina Sepfiyani,
  • Stevani Adinda Nurul Huda
Fina Sepfiyani
Fakultas Ekonomi, Universitas Gunadarma
Stevani Adinda Nurul Huda
Fakultas Ekonomi, Universitas Gunadarma

Published 2026-09-28

Keywords

  • Sharia Compliance,
  • Islamic Corporate Governance,
  • Return on Equity,
  • IsIR,
  • PSR,
  • Bank Umum Syariah di Indonesia
    • ...More
    Less

How to Cite

Pengaruh Sharia Compliance dan Islamic Corporate Governance Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(10). https://journal.cib.institute/index.php/musytari/article/view/4586

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sharia Compliance yang diukur menggunakan Islamic Income Ratio (IsIR) dan Profit Sharing Ratio (PSR), serta Islamic Corporate Governance (ICG) terhadap kinerja keuangan Bank Umum Syariah di Indonesia periode 2020-2024 yang diukur menggunakan Return on Equity (ROE). Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan Bank Umum Syariah. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 6 Bank Umum Syariah sebagai sampel penelitian. Metode analisis data yang digunakan adalah regresi data panel menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), dan Islamic Corporate Governance (ICG) tidak berpengaruh signifikan terhadap kinerja keuangan Bank Umum Syariah di Indonesia. Namun, secara simultan Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), dan Islamic Corporate Governance (ICG) berpengaruh signifikan terhadap kinerja keuangan Bank Umum Syariah di Indonesia.
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References

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