ANALISISPENGARUH ISLAMIC CORPORATE GOVERNANCEMODEL STAKEHOLDERTERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA DITINJAU DARI MAQASHID SYARIAH INDEKS - Azis, Mansur (Kodifikasia: Jurnal Penelitian Islam, 2021)
Tujuan bank syariah adalah untuk mewujudkan keadilan sosial, dan pertumbuhan ekonomi sesuai dengan maqashid syariah. Agar bank syariah dapat mencapai kinerja yang baik berdasarkan pendekatan maqashid syariah dibutuhkan corporate governance yang sesuai dengan karakteristik dan tujuan bank syariah, yaitu Islamic corporate governance model stakeholder. Tujuan penelitian ini adalah untuk menganalisis pengaruh Islamic corporate governance model stakeholder terhadap kinerja Bank Umum Syariah berdasarkan maqashid syariah indeks. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Tekhnik sampling menggunakan purposive sampling. Sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Bank Indonesia/Otoritas Jasa Keuangan dari tahun 2013-2018. Tekhnik pengumpulan data menggunakan dokumentasi dan observasi. Metode analisis menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji t, uji F, dan koefesien determinasi (R2). Hasil penelitian ini 1) Jumlah dewan komisaris berpengaruh terhadap kinerja bank umum syariah berdasarkan maqashid syariah indeks periode 2013-2018 dengan arah positif, 2) Komisaris independen tidak berpengaruh terhadap kinerja bank umum syariah berdasarkan maqashid syariah indeks periode 2013-2018, 3) Jumlah dewan pengawas syariah tidak berpengaruh terhadap kinerja bank umum syariah berdasarkan maqashid syariah indeks periode 2013-2018, 4) Jumlah komisaris independen tidak berpengaruh terhadap kinerja bank umum syariah berdasarkan maqashid syariah indeks periode 2013-2018 dengan besarnya pengaruh 9,7% sedangkan sisanya sebesar 80,3% dipengaruhi oleh variabel lain di luar model penelitian ini. [The purpose of sharia banks is to realize social justice, and economic growth in accordance with sharia maqashid. In order for sharia banks to achieve good performance based on sharia maqashid approach, corporate governance is needed in accordance with the characteristics and objectives of sharia banks, namely Islamic corporate governance model of stakeholders. The purpose of this study is to analyze the influence of Islamic corporate governance stakeholder model on the performance of Sharia Commercial Banks based on sharia maqashid index. The research method used is quantitative research method. Sampling techniques using purposive sampling. The sample in this study is Sharia Commercial Bank registered with Bank Indonesia/Otoritas Jasa Keuangan from 2013-2018. Data collection techniques using documentation and observation. The analysis method uses descriptive statistics, classic assumption tests, multiple regression analysis, t-tests, F-tests, and determinant coeffesients (R2). The results of this study 1) The number of board of commissioners affects the performance of sharia commercial banks based on sharia maqashid index period 2013-2018 with a positive direction,2) Independent commissioners have no effect on the performance of sharia commercial banks based on sharia maqashid index period 2013-2018,3) The number of sharia supervisory boards has no effect on the performance of banks sharia general based on sharia maqashid index period 2013-2018,4) The number of independent commissioners has no effect on the performance of sharia commercial banks based on the sharia maqashid index for the period 2013-2018 with a magnitude of 9.7% while the remaining 80.3% other variables outside of this research model.]