PENGARUH ISLAMICITY PERFORMANCE INDEX TERHADAP KESEHATAN FINANSIAL BANK UMUM SYARIAH DI INDONESIA DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Prihantono, NIM.: 1430316002 (2022) PENGARUH ISLAMICITY PERFORMANCE INDEX TERHADAP KESEHATAN FINANSIAL BANK UMUM SYARIAH DI INDONESIA DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims at testing the Islamicity Performance Index (IPI) hypothesis variable by placing Islamic Corporate Governance (ICG) variable as a moderation variable of Islamicity Performance Index against financial health. The proxy of Islamicity Performance Index as the independent variable are Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIsR), Islamic Income Ratio (IIcR), and the dependent one is Financial Health (FH). Whereas ICG variable with Board of Directors (BD) as the indicator serves as moderation variable. Carried out from 2012 to 2020, the study selected 10 Sharia Banks in Indonesia for samples. Secondary data obtained from financial annual reports and GCG reports of each sample bank were analyzed using GMM, MRA model analysis, and analysis of regresion with moderation variable. The results show that Profit Sharing Ratio (PSR) and Islamic Income Ratio (IIcR) variables have significant positive influence over sharia bank’s financial health (FH), while Islamic Investment Ratio (IIsR) and Board of Directors (BD) variables do not. The test on board of directors moderation variable shows a stronger influence of Islamic Investment Ratio (IIsR) over financial health. The board, on theother hand, weakens Profit Sharing Ratio (PSR) and Islamic Income Ratio (IIcR) influence over the banks financial health. The implication of the study is the importance of Islamicity Performance Index (IPI) with the improvement of Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIsR), and Islamic Income Ratio (IIcR), and the role of Board of Directors in bringing Islamic Corporation Governance (ICG) in sharia banks into reality. A further test by measuring Maqashid Sharia Index is to see the level and strength of influence of each factor over sharia bank’s financial health.

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