THE EFFECT OF CAPITAL STRUCTURE AND SUKUK ISSUANCE ON ISLAMIC BANKING PERFORMANCE WITH SHARIA GOVERNANCE AS A MODERATING VARIABLE (CASE STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2012-2021)

Imas Hasanah, NIM.: 19108030001 (2022) THE EFFECT OF CAPITAL STRUCTURE AND SUKUK ISSUANCE ON ISLAMIC BANKING PERFORMANCE WITH SHARIA GOVERNANCE AS A MODERATING VARIABLE (CASE STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2012-2021). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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	Text (THE EFFECT OF CAPITAL STRUCTURE AND SUKUK ISSUANCE ON ISLAMIC BANKING PERFORMANCE WITH SHARIA GOVERNANCE AS A MODERATING VARIABLE (CASE STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2012-2021)) 19108030001_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (3MB) | Request a copy

Abstract

The purpose of this study was to analyze the effect of capital structure and Sukuk issuance on Islamic banking performance which is moderated by sharia governance variables. The object that was used is an Islamic Commercial Bank for the period 2012-2021. Based on this population, 14 companies were selected as research samples. The number of observations used was 125 observations. The type of data is panel data with data processing using STATA.14 software. The performance of Panel data regression analysis with multiple linear regression tests and interaction moderation tests. The results of this study indicate that capital structure has a negative significant effect on Islamic banking performance, and Sukuk issuance has no effect on Islamic banking performance. Meanwhile, the moderating variable of sharia governance as measured by the number of BOD, AC, and SSB shows that BOD will strengthen the capital structure on Islamic banking performance, but AC does not affect to capital structure on Islamic banking performance, and SSB will strengthen the capital structure on ROE, SSB does not affect of capital structure on ROA. Then for the results of the interaction of the moderating variable with the Sukuk issuance on Islamic banking performance, it shows that there are interesting findings, namely BOD, AC, and SSB do not affect the issuance of Sukuk on Islamic banking performance.

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