The Effect of Good Corporate Governance (GCG), Temporary Syirkah Funds, and Profitability on the Performance of the Maqasid of Sharia Commercial Banks in Indonesia

Iftikar Arif Yuri, Annisaa Rahman, Amy Fontanela, Syamsurizal Syamsurizal

Abstract


Abstract

Purpose – This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling method.

Methodology – Statistical analysis used in this research is descriptive statistical analysis and by using multiple linear regression model.

Findings – The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.

Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia.


Keywords


Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia.

Full Text:

PDF

References


Agustin, D. (2014). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Merger pada PT. Bentoel Internasional Investama Tbk. Jurnal Ilmu & Riset Manajemen, 3(7), 3.

Aji Tejo Baskoro (2017) “Analisis Kinerja Keuangan Perbankan Syariah Berdasarkan Risk, Governance, Earnings, Capital (RGEC) dan Maqasid Syariah Index (MSI)”. Jurnal Fakultas Ekonomi UIN Sunan Kalijaga Yogyakarta.

Al-Baidhani, P. (2013). The effects of corporate governance on bank performance: Evidence from the Arabian Peninsula. Ahmed, The Effects of Corporate Governance on Bank Performance: Evidence from the Arabian Peninsula (May 22, 2013).

Antonio et.al (2012) ”An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania”. Journal of Islamic Finance, 1 (1) 012

Anisa Dyah Imansari (2015) “Analisis Perbandingan Kinerja Perbankan Syariah Berdasarkan Konsep Al-Maqasid Syariah di Indonesia dan Malaysia”. Jurnal Fakultas Ekonomi dan Bisnis Universitas Diponegoro.

Amanda Julita Hutapea (2013) “Analisis Pengaruh Corporate Governance terhadap Kinerja KeuanganSektor Perbankan” Jurnal Fakultas Ekonomi dan Bisnis Universitas Diponegoro.

Arum, S.M. (2016). Pengaruh Dana Syirkah Temporer, Kewajiban Dana Ekuitas Terhadap Profitabilitas Melalui Risiko Pembiayaan Pada Perbankan Syariah Di Indonesia”. Jurnal Fakultas Ekonomi Universitas Jember.

Candra Rifki Triwinasis. (2013). “Pengaruh Good Corporate Governance terhadap Kinerja keuangan Studi kasus pada Perusahaan Perbankan yang terdaftar di BEI tahun 2011-2012”. Jurnal Fakultas Ekonomi Universitas Negeri Semarang.

Cooper R, Donald. (2014). Business Research Methods. United States of America: The McGraw-Hill Companies, Inc

Darsono. (2017). Dinamika Produk dan Akad Keuangan Syariah di Indonesia. Depok: RajaGrafindo Persada

Damayanti, W. (2015). Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Qardh Terhadap Kinerja Bank Syariah Dengan Pendekatan Maqasid Syariah Indeks (MSI). Jurnal Fakultas Ekonomi Universitas Udayana.

Danang Suyonto. (2011). Analisis Regresi dan Uji Hipotesis. Yogyakarta: CAPS

Diana Istighfarin. (2015). “Pengaruh Corporate Governance Terhadap Profitabilitas pada Badan Usaha Milik Negara”. E-Jurnal Akuntansi Udayana, 13

Evianisa, H. (2014). Pengaruh Karakter Eksekutif Dan Corporate Governance Terhadap Tax Avoidance (Studi Pada Perusahaan Manufakture Yang Terdaftar Di Bei Tahun 2011-2013) (Doctoral Dissertation, Universitas Muhammadiyah Yogyakarta).

Fatmawati, D., & Sabeni, A. (2013). Pengaruh diversifikasi geografis, diversifikasi industri, konsentrasi kepemilikan perusahaan, dan masa perikatan audit terhadap manajemen laba. Diponegoro Journal of Accounting, 306-317.

Fitri Agustina (2016) “Peningkatan Kinerja Bank Syariah di Indonesia Melalui Penerapan Good Corperate Governance”. Jurnal Fakultas Ekonomi IIB Darmajaya Bandar Lampung,

Ghozali, & Imam. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Semarang: Badan Penerbit –Universitas Diponegoro.

Herman Darmawi. (2011). Manajemen Perbankan. Jakarta: Bumi Aksara.

Hoque, M. Z., Islam, M. R., & Azam, M. N. (2013). Board Committee Meetings and Firm Financial Performance: An Investigation of A ustralian Companies. International Review of Finance, 13(4), 503-528.

Iryani, L. D., Yadiati, W., Supardi, E. M., & Triyuwono, I. (2019). The Moderating Effect Of Shariah Governance On Financial And Maqasid Shariah Performance : Evidence From Islamic Banks In Indonesia. Literature Review And Hypothesis Development. The Journal Of Social Sciences Research, 5(2), 264–274.

Imam Wahyudi Dkk. (2013) Manajemen Risiko Bank Islam. Jakarta Selatan: Salemba Empat.

Imanta, D., & Satwiko, R. (2011). Faktor-faktor yang mempengaruhi kepemilikan managerial. Jurnal Bisnis dan Akuntansi, 13(1), 67-80.

Jumansyah. Syafei, Ade Wirman (2013). “Analisis Penerapan Good Governance Bussiness Syariah dan Pencapaian Maqashid Syariah Bank Syariah di Indonesia”. AlAzhar Indonesia Seri Pranata Sosial.2.25-38

Juliana, H. (2013). Analisis Pengaruh Corporate Governance Terhadap Kinerja Keuangansektor Perbankan. Journal Of Diponegoro University, 13 pp 13-20.

Kasmir (2014). Bank dan Lembaga Keuangan Lainnya. Edisi Revisi, Cetakan keempatbelas, PT. RajaGrafindo Persada, Jakarta.

Khasanah, U. (2012). Analisis Pengaruh Dana Syirkah Temporer Terhadap Penyaluran Dana Zakat, Infaq, Dan Shodaqoh (Zis) Melalui Laba Sebagai Variabel Intervening (Pada Bank Umum Syariah Di Indonesia).

Kholid, N. M. (2014). Pengaruh Dana Syirkah Temporer dan Good Corporate Governance terhadap Kinerja Maqasid Syariah Bank Syariah di Indonesia”. Jurnal Universitas Islam Indonesia.

Kuslinah Riniati (2015). “Pengaruh Komisaris Independen dan Komite Audit Terhadap Kinerja Perusahaan (Perusahaan yang terdaftar di BEI 2011-2013)”. E-Journal Fakultas Ekonomi Universitas Negeri Yogyakarta.

Martani, D. (2015). Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.

Mingka, A. (2015). Maqashid Syariah Dalam Ekonomi, Keuangan Dan Perbankan Syariah. Iqtishad Consulting.

Mohammed, M. O., Razak, A.D., & Taib, F.M. (2008). The Performance of Islamic Banking Based on The Maqasid Syariah. International Islamic University Malaysia Journal.

Muhammad Wahyu Saputra (2015) “Analisis Kinerja Keuangan dan Maqasid Syariah Bank Umum Syariah di Indonesia Periode 2011-2014”. Jurnal Ekonomi Syariah UIN Syarif Hidayatullah Jakarta.

Muttakin, M. B., & Ullah, M. S. (2012). Corporate Governance and Bank Perfomance : Evidence From Bangladesh. Corporate Board : Role, Duties & Composition. pp 1-8.

Hanafi Mamduh, M., & Halim, A. (2007). A nalisis Laporan Keuangan

Nico. 2012. Pengaruh Profitabilitas terhadap Corporate Social Responsibility Perusahaan. Skripsi. Universitas Lampung.

Nurazmi (2014) “ Dampak Adopsi IFRS Terhadap Manajemen Laba serta Peran Mekanisme Corporate Governance pada Perbankan Indonesia”. Jurnal Universitas Mataram.

Puguh Suharso. (2009). Metode Penelitian Kuantitatif untuk Bisnis : Pendekatan Filosofi dan Praktis. Jakarta: Indeks.

Rashidpour, A., & Mahdi, M. M. (2013). Evaluation of Agency and Stewardship Approach in four units of the Islamic azad University and Prediction of Their Potential Productivity. Arabian Journal of Business and Management Review, 3(5), 34-42.

Reni, D.M., & Cholisini, A. (2014). Impact of the perception of Islamic bank management on Islamic bank objective to the social and economic performance using Maqāṣid al-Sharī ‘ah approach. Developing a Framework for Maqāṣid al-Sharī ‘ah based Index of Socio-Economic Development. Yogyakarta: Java, Indonesia.

Sari, R. Y. H. K. (2012). Ownership retention, komisaris independen, proprietary cost, dan pengungkapan intellectual capital dalam prospektus IPO. Jurnal Akuntansi dan Sistem Teknologi Informasi, 9(1).

Smith, Thomas R. 2011. Agency Theory and Its Consequences.

Sugiyono. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung:Alfabeta.

Surendra Tomo, (2016) “Peran Good Coorporate Gorvenance dan Maqasid Syariah terhadap Pertumbuhan Laba Bank Syariah Indonesia”. Journal of Economic Faculty UIN Maulana Malik Ibrahim Malang.

Syam, D., & Najda, T. (2012). ”Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia serta Pengaruhnya terhadap terhadap Tingkat Pengembalian dan Resiko Pembiayaan”. Jurnal Reviu Akuntansi Keuangan, 195-206.

Yayan Fauzi (2015) “Manajemen Pemasaran Perspektif Maqasid Syariah”. Jurnal Ilmiah Ekonomi Islam, 1(3)

Zulpahmi, Z., Sumardi, S., & Andika, A. (2018). Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(1)




DOI: https://doi.org/10.17509/rief.v4i1.34801

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Iftikar Arif Yuri

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

This journal provides immediate open access to its content on the principle that makes research freely available to the public and supports a greater global exchange of knowledge.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0).

StatCounter - Free Web Tracker and Counter View My Stats