PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY TERHADAP KINERJA PERBANKAN SYARIAH DI INDONESIA

Khadijah Ath Thahirah, Nini Ratnawati Raflis

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Penelitian ini menguji pengaruh pengungkapan Islamic Social Responsibility terhadap  kinerja Perbankan Syariah di Indonesia. Kepercayaan masyarakat terhadap kinerja Perbankan Syariah adalah hal yang dianggap sangat penting pada saat ini. Sehingga Bank Syariah harus dapat melakukan tanggung jawab sosial nya dengan baik, agar masyarakat terus memberikan kepercayaan untuk perbankan syariah.

            Sampel yang digunakan dalam penelitian ini adalah semua Bank Syariah yang ada di Indonesia. Bank Syariah tersebut yang melaporkan laporan tahunannya selama 3 tahun berturut-turut dan menyediakan Laporan tahunan tersebut pada website nya masing-masing.

            Pengumpulan data seunder pada penelitian ini dengan mendownload laporan tahunan dari website masing-masing Bank Syariah. Analisa data dilakukan dengan menggunakan analisa regresi berganda.

            Hasil pengujian hipotesis menunjukkan bahwa tidak adanya pengaruh signifikan antara variabel independen terhadap variabel dependent.

                                            

Kata Kunci: Islamic Social Responsibility, ROA

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.33559/mi.v10i73.46

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