Analisis Pengaruh Governance, Risk, And Compliance Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2016 - 2020 Analysis Of the Influence of Governance, Risk, And Compliance on Financial Performance Of Sharia Commercial Banks In Indonesia Period 2016 - 2020

Michael Wahab Maulana, Aldilla Iradianty

Abstract

Abstrak

Governance, Risk, and Compliance merupakan perpaduan tiga pilar yang dikombinasikan untuk tujuan
menyinkronkan informasi dan aktivitas di seluruh Bank Umum Syariah (BUS) beroperasi secara efektif, serta
tidak terjadinya tumpang tindih informasi dan aktivitas yang tidak efektif. Kinerja BUS dapat diukur dengan Return on Assets, yang digunakan untuk mengukur kemampuan manajemen BUS dalam mendapatkan keuntungan secara keseluruhan. Populasi yang digunakan pada penelitian ini sebanyak 14 BUS yang terdapat di Indonesia pada tahun 2021. Metode pengambilan sampel dilakukan dengan menggunakan purposive sampling, berdasarkan
kriteria data peneltian yang ditetapkan adalah BUS yang ada di Indonesia periode 2016 - 2020, serta tidak melakukan corporate action dari tahun 2016. Teknik Analisis penelitian ini menggunakan analisis regresi data panel dengan Eviews version 10. Hasil penelitian ini menampilkan jika Governance, Risk, and Compliance secara simultan tidak berpengaruh terhadap Kinerja Keuangan pada BUS di Indonesia. Secara parsial hanya variabel Risk berpengaruh terhadap Kinerja Keuangan, sebaliknya variabel Governance dan Compliance tidak berpengaruh terhadap Kinerja Keuangan pada BUS di Indonesia. Berdasarkan keterlibatan peneliti terhadap
data, penelitian ini bersifat tidak mengintervensi data. Saran kepada peneliti selanjutnya, dapat menggunakan variabel yang lain. BUS disarankan mengelola risiko kredit yang dilakukan melalui pengawasan dari tahap permohonan pembiayaan, proses analisis pembiayaan, sampai proses pemantauan pembiayaan.

Kata kunci: Governance, Risk, Compliance, ROA, Bank Umum Syariah

 

Abstract
Governance, Risk, and Compliance is a combination of three pillars which are combined for the purpose of synchronizing information and activities throughout Islamic Commercial Banks (BUS) to operate effectively, and to avoid overlapping information and ineffective activities. BUS performance can be measured by Return on Assets, which is used to measure the ability of BUS management to gain overall profit. The population used in this study was 14 BUS located in Indonesia in 2021. The sampling method was carried out using purposive sampling, based on the research data criteria that were determined were BUS in Indonesia for the 2016 - 2020 period, and did not take corporate action from2016. The analysis technique of this research uses panel data regression analysis with Eviews version 10. The results of this study show that Governance, Risk, and Compliance simultaneously have no effect on the Financial Performance of BUS in Indonesia. Partially, only the Risk has an effect on Financial Performance, on the other Governance and Compliance have no effect on the Financial
Performance of BUS in Indonesia. Based on the researcher's involvement in the data, this research is not intervening with the data. Suggestions to further researchers, can use other variables. BUS is advised to manage credit risk which is carried out through supervision from the financing application stage, the financing analysis
process, to the financing monitoring process.

Keywords: Governance, Risk, Compliance, ROA, Islamic Commercial Banks

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