CD Tesis
Pengaruh Kepatuhan Syariah Terhadap Kinerja Perbankan Syariah Dengan Pendekatan Maqasid Syariah : Islamic Social Responsibility Sebagai Variabel Intervening
This study aims to examine the effect of sharia compliance on the performance of sharia banking and on the disclosure of Islamic Social Responsibility in sharia banking and see the relationship between sharia compliance and the performance of sharia banking mediated by the disclosure of Islamic Social Responsibility in sharia banking. The Exogenous Variable in this study is Sharia Compliance measured by Islamic Income, Financing for Profit and Islamic Investment. Endogenous Variables in this study are the performance of sharia banking with indicators of Individual Education, Realizing Justice, Community Interest and Islamic Social Responsibility with indicators of Protection of religion, Protection of the soul, Protection of reason, Protection of offspring, and Protection of property.
The population used in this study is the Sharia Commercial Bank registered at the OJK 2011-2017. Samples were determined using purposive sampling method that obtained a sample of 8 companies from a total of 56 observations. The type of data used in this study is secondary data obtained from the site of each bank. Data analysis was performed by panel data regression analysis using the WarpPLS 6.0 program.
The results of the study using WarpPLS showed the Shariah Compliance variable had a positive effect on Sharia Banking Performance and Islamic Social Responsibility Disclosure while the Disclosure of Islamic Social Responsibility variables did not influence Sharia Banking Performance and did not mediate the relationship between sharia compliance with sharia banking performance.
Keywords: Sharia Compliance, Islamic Banking Performance, Islamic
Social Responsibility, Maqashid Syariah.
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