PENGARUH ISLAMIC ETHICAL IDENTITY DISCLOSURE, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

BALQIS, SAKINA (2019) PENGARUH ISLAMIC ETHICAL IDENTITY DISCLOSURE, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Islamic Ethical Identity Disclosure, Agency Cost dan Intellectual Capital Terhadap Kinerja Keuangan Pada Bank Syariah Di Indonesia. Populasi dalam penelitian ini adalah Bank Umum Syariah di Indonesia yang terdaftar di Bank Indonesia pada periode 2013-2017. Pengambilan sampel dilakukan dengan metode purposive sampling, yang menjadi sampel sebanyak 8 perusahaan, untuk tahun 2013-2017 sebanyak 40 sampel. Sumber data penelitian ini adalah data sekunder yang diunduh dari www.bi.go.id dan website masing-masing perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan aplikasi spss.Hasil dari penelitian ini menunjukkan, pertama Islamic Ethical Identity Disclosure (IEID) tidak berpengaruh terhadap Kinerja Keuangan. Artinya, IEID bukan merupakan faktor utama yang berpengaruh dalam meningkatkan kinerja keuangan bank syariah. Hal ini disebabkan oleh belum maksimalnya Bank-Bank Syariah di Indonesia melakukan keterbukaan akan praktek pengungkapan etis secara prinsip Islami. IEID akan berpengaruh jika perusahaan itu sendiri menerapkan prinsip-prinsip syariah secara maksimal. Semakin tinggi nilai IEID, pada akhirnya akan menghasilkan komitmen dan loyalitas dari para stakeholder pada perusahaan, dimana tujuan akhirnya berdampak pada peningkatan kinerja keuangan. Kedua, AC tidak berpengaruh terhadap Kinerja Keuangan, dari segi manajemen aset. Karena pada dasarnya, AC merupakan biaya yang dikeluarkan oleh prinsipal untuk membayar agen dalam memantau dan memastikan manajer bertindak konsisten sesuai dengan persetujuan kontrak antara manajer, prinsipal dan kreditur akan semakin memacu kinerja para agen (manajemen). Biaya-biaya yang dikeluarkan tersebut, tidak berpengaruh pada pengelolaan aset perusahaan, melainkan lebih kepada modal atau ekuitas perusahaan. Ketiga, Intellectual Capital (IC) berpengaruh terhadap Kinerja Keuangan. Dengan kata lain, semakin tinggi nilai IC yang dimiliki perusahaan, maka kinerja perusahaan semakin meningkat. Artinya perusahaan memanfaatkan sumber daya intelektualnya secara efektif dan efisien sehingga berkontribusi signifikan terhadap pencapaian keunggulan kompetitif serta nilai tambah, sehingga akan tercermin dalam peningkatan kinerja perusahaan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIKHSA, ARFAN197901282003121002
Call Number: SK-2019 AKT 041
Keywords: Islamic Ethical Identity Disclosure, Agency Cost, Intellectual Capital, Roa
Subjects: H Social Sciences > HG Finance > HG1501 Banking
H Social Sciences > HG Finance > HG1501 Banking > HG1660 Bank accounts. Bank deposits. Deposit banking
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Aris Hadiana
Date Deposited: 19 Feb 2019 10:01
URI: http://digilib.unimed.ac.id/id/eprint/31841

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