Islamic Corporate Governance Dan Kinerja Keuangan Unit Usaha Syariah (UUS) Periode 2013-2017

Authors

  • Lenny Mardiani Universitas Padjajaran
  • Wiwin Yadiati Universitas Padjajaran
  • Eddy Jaenudin Universitas Padjajaran

DOI:

https://doi.org/10.30656/jak.v6i2.1411

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Islamic Corporate Governance (ICG)dan Intellectual Capital (IC) terhadap kinerja keuangan UUS . Pengungkapan ICG diukur menggunakan pedoman Good Governance Bisnis Syariah (GGBS) yang dikeluarkan KNKG (2011), Intellectual Capital diukur dengan iB-VAIC (Ulum,2013) dan kinerja keuangan diukur dengan rasio profitabilitas, yaitu ROA. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Sampel penelitian ini terdiri dari 18 UUS dari periode 2013-2017. Data sekunder diambil dari annual reportdan laporan keuangan triwulan ke-IV khusus UUS dari bank konvensional induk yang kemudian dianalis secara statistik dengan menggunakan metode analisis regresi data panel. Hasil penelitian menunjukka bahwa ICG tidak berpengaruh  terhadap kinerja keuangan UUS danIntellectual Capital berpengaruh positif signifikan terhadap kinerja keuangan UUS.

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Published

2019-07-13

Issue

Vol. 6 No. 2 (2019)

Section

Articles

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Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited