Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah

Abstract

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.

The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks

“…From the results of the model, RE obtained that the independent variables GCG proxies with the value of the composite self-valued negative value of 0.050305, which indicates that GCG does not affect the profitability of Islamic banks. This thing is in line with research conducted by Ferdyant et al (2014) and Permatasari and Novitasary (2014), which show that GCG does not affect the bank profitability. It has the meaning that the better the GCG composite indicator score, the lower the ROE value.…”

Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah

“…Namun, hal yang sebaliknya terjadi dengan hasil penelitian yang dilakukan oleh Tjondro dan Wilopo (2011) yang menyatakan bahwa Good Corporate Governance (GCG) berpengaruh signifikan postitif terhadap profitabilitas. Hal ini sejalan dengan hasil penelitan yang dilakukan oleh Ferdyant et al (2014), sehingga dapat diartikan bahwa dengan meningkatnya penerapan GCG dalam perbankan syariah akan membawa dampak terhadap kenaikan tingkat keuntungan atau profitabilitas. Hal tersebut bisa terjadi karena adanya tata kelola perusahaan yang semakin baik maka akan membawa dampak yang baik pula bagi perusahaan, salah satunya adalah meningkatnya profitabilitas.…”

“…Berdasarkan gambaran yang telah dijelaskan diatas dapat diartikan bahwa semakin tinggi GCG perbankan syariah maka semakin tinggi pula profitabilitas (ROA) perbankan syariah. Hal tersebut didukung oleh penelitian yang telah dilakukan oleh Tjondro dan Wilopo (2011) dan juga Ferdyant et al (2014) yang menyatakan bahwa GCG berpengaruh signifikan positif terhadap ROA.…”

How Islamic and conventional bank in Indonesia contributing sustainable development goals achievement

“…Profitability is considered to be able to show management performance effectiveness (Kasmir, 2003). The bank's profitability ratio uses the value of net income before taxes compared to the average of total assets (Ferdyant et al, 2014). The choice of average total assets as an evaluation on profits earned by banks is due to the possibility of fluctuations in third party funds (public funds in form of savings, current accounts, and deposits).…”

“…NPF or NPL can be formulated as follows: NPL/NPF=Non performing financing or credit x 100% Total Financing or Total Credit Source: Bank Indonesia Regulation No. 9/24/DPbS year 2007 (Ferdyant et al, 2014;Purboastuti et al, 2015)…”