Aisyah, Siti and Dr. Drs. Bambang Hariadi,, M.EC., Ak and Dr. Dra. Endang Mardiati,, M.Si., Ak (2021) Pengaruh Islamic Intellectual Capital, Corporate Governance, Pengungkapan Corporate Social Responsibility Terhadap Kinerja Maqashid Syariah Dengan Reputasi Bank Syariah Sebagai Variabel Pemoderasi (Studi Empiris Perbankan Syariah Di Indonesia Periode 2016-2018. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pada hubungan islamic intellectual capital, corporate governance, pengungkapan corporate social responsibility terhadap kinerja maqashid syariah dengan reputasi bank syariah sebagai variabel pemoderasi. Populasi penelitian ini adalah perusahaan Bank Umum Syariah (BUS) di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016 sampai dengan 2018. Metode pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian ini menemukan bukti bahwa islamic intellectual capital, corporate governance, pengungkapan corporate social responsibility tidak berpengaruh terhadap kinerja maqashid syariah. Reputasi bank syariah tidak dapat memoderasi pengaruh Islamic intellectual capital, pengungkapan corporate social responsibility terhadap kinerja maqashid syariah. Namun reputasi bank syariah mampu memoderasi hubungan corporate governance terhadap kinerja maqashid syariah.
English Abstract
This Study aims to test and analyze empirically the relathionship between islamic intellectual capital, corporate governance, corporate social responsibility disclosure on maqashid sharia performance with sharia bank reputation as moderating variables. The population of this study is a sharian Comercial Bank (BUS) compan in Indonesia registed with the Financial Services Authority (OJK) for the period 2016 to 2018. The sampling method used is purposive sampling. The analytical method used is Moderated Regression Analysis (MRA). The results of this study found evidence that islamic intellectual capital, corporate governance, corporate social responsibility disclosure had no effect on maqashid sharia performance. The reputation of the sharia bank cannot moderated the influence of islamic intellectual capital, corporate social responsibility disclosure, including the maqashid sharia performance. However, the reputation of sharia bank is able to moderate the corporate governance relationship on the maqashid sharia performance.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0421020021 |
| Uncontrolled Keywords: | Islamic Intellectual Capital, Corporate Governance, Pengungkapan Corporate Social Responsibility, Kinerja Maqashid Syariah, Reputasi Bank Syariah, Islamic Intellectual Capital, Corporate Governance, Corporate Social Responsibility Disclosure, Maqashid Sharia Performance, Reputation of Sharia Bank |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 06 Jul 2022 01:46 |
| Last Modified: | 27 Sep 2024 06:30 |
| URI: | http://repository.ub.ac.id/id/eprint/191597 |
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