Pengaruh Pengungkapan Tanggung Jawab Sosial Dan Identitas Etika Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia

Abstract

Penelitian ini bertujuan untuk mengukur dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) dan Pengungkapan Identitas Etika terhadap Kinerja Keuangan.Unit analisis dalam penelitian ini adalah 11 Bank Syariah yang terdaftar di website resmi Bank Indonesia periode tahun 2011-2016. Jenis data yang digunakan adalah data panel dengan analisis data menggunakan metode analisis jalur. Hasil penelitian menemukan bahwa pengungkapan Corporate Social Responsibility (CSR) dan Pengungkapan Identitas Etika Bank Syariah di Indonesia secara parsial berpengaruh signifikan terhadap Kinerja Keuangan.Penelitian ini mendukung teori stakeholder dimana pemenuhan tanggungjawab sosial etika terhadap stakeholder mampu memberikan eksternalitas positif bagi perusahaan.

Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking

“…This theory recognizes that accountability does not only apply to the interests of shareholders but to broader stakeholders , including God, humans, and nature (Bulutoding & Akbar, 2018) . Related to this research, Islamic banking is required to strive to maintain the trust of stakeholders as a manifestation of the objectives of sharia principles to achieve mutual prosperity (Khairany, 2018) . So that to achieve this prosperity, an ethically Islamic business process is needed and the disclosure of Islamic ethical identity as an Islamic social responsibility (Wijayati, 2017) .…”

“…Ethical Identity Index can be interpreted as a method used to assess the comparison of information that should be disclosed with information that has been disclosed by Islamic banking based on Islamic ethical values in the annual report (Bulutoding & Akbar, 2018) . The Ethical Identity Index is formulated as a summary of the main features that distinguish Islamic banking from conventional banking (Khairany, 2018) . Haniffa and Hudaib in their research (Marka & Serly, 2020) formulate eight dimensions of the Ethical Identity Index which include: vision and mission statements; the board of commissioners and top management; products and services; zakat, alms, and benevolence loans, commitment to employees; commitment to the debtor; commitment to society; and the Sharia Supervisory Board.…”

“…The banking financial system is part of the economic component that acts as an intermediary institution, both in collecting and distributing public funds to productive economic sectors. Islamic banking is one part of the banking system that plays a role in intermediation activities (Khairany, 2018). The growing number of Along with the development of Islamic banking also has big challenges that need to be faced, the biggest challenge of Islamic banking is to maintain an image and good name in the eyes of customers in order to continue to gain the trust and loyalty of Islamic banking customers (Zuliana & Aliamin, 2019) .…”

Pengaruh Pengungkapan Nilai-Nilai Etis Islami Terhadap Profitabilitas pada Perbankan Syariah di Indonesia

“…Bank Syariah sebagai lembaga finansial Islami yang tidak sama dengan bank konvensional memiliki cara pandang yang secara konsep fundamental berlaku hak kepemilikan dan kontrak yang mengatur perilaku, etika, moral ekonomi dan sosial, baik individu, masyarakat hingga negara. (Khairany, 2018).…”

“…Keberadaan etika yang baik akan memberikan motivasi bagi stakeholder untuk bekerja sama dengan bank Syariah. Para stakeholder pada akhirnya menjamin kinerja perusahaan (Khairany, 2018). Di luar hal tersebut, pengungkapan identitas etis juga akan memberikan dampak baik bagi kalangan internal perusahaan.…”