ROHILAH, ROHILAH (2026) PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS PEMBIAYAAN, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perbankan Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Periode 2019-2024). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Good Corporate Governance (GCG), financing quality, Islamic Corporate Social Responsibility (ICSR), and operational efficiency on the financial performance of Islamic Commercial Banks (Bank Umum Syariah/BUS) registered with the Financial Services Authority (OJK) for the period 2019–2024. Financial performance is measured using Return on Assets (ROA) as the main indicator of profitability. This research employs a quantitative approach using panel data regression analysis. The research sample consists of 14 Islamic Commercial Banks with a total of 84 observations, obtained through conses sampling based on the availability of annual reports during the research period, and the analysis was conducted using the EVIEWS Version 13 software. The results indicate that Good Corporate Governance (GCG) has a positive and significant effect on financial performance. Financing quality (NPF) has no effect on financial performance, while Islamic Corporate Social Responsibility (ICSR) and operational efficiency (BOPO) have a negative and significant effect on financial performance. These findings provide important contributions to the development of the literature related to the determinants of financial performance in Islamic banking, as well as practical implications for bank management in improving profitability through sound governance and operational efficiency. This study also provides a foundation for regulators and stakeholders to strengthen the implementation of GCG and enhance the effectiveness of Islamic value based social responsibility programs to align with sustainability goals and financial performance. Keywords: Good Corporate Governance, Financing Quality, Islamic Corporate Social Responsibility, Operational Efficiency, Financial Performance, Islamic Commercial Banks. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), kualitas pembiayaan, Islamic Corporate Social Responsibility (ICSR), dan efisiensi operasional terhadap kinerja keuangan Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2019–2024. Kinerja keuangan diukur menggunakan Return on Assets (ROA) sebagai indikator profitabilitas utama. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian terdiri dari 14 Bank Umum Syariah dengan total 84 observasi, diperoleh melalui teknik sampling jenuh berdasarkan ketersediaan laporan tahunan selama periode penelitian dan dilakukan pengujian menggunakan aplikasi pengolahan data EVIEWS Versi 13. Hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh positif dan signifikan terhadap kinerja keuangan. Kualitas pembiayaan (NPF) tidak berpengaruh terhadap kinerja keuangan sedangkan Islamic Corporate Social Responsibility (ICSR) serta efisiensi operasional (BOPO) berpengaruh negatif dan signifikan terhadap kinerja keuangan. Hasil penelitian ini memberikan kontribusi penting bagi pengembangan literatur terkait determinan kinerja keuangan perbankan syariah serta implikasi praktis bagi manajemen bank dalam meningkatkan profitabilitas melalui tata kelola yang baik dan efisiensi operasional. Penelitian ini juga memberikan dasar bagi regulator dan pemangku kepentingan untuk memperkuat implementasi GCG dan mendorong efektivitas program tanggung jawab sosial berbasis nilai Islam agar selaras dengan tujuan keberlanjutan dan kinerja keuangan. Kata kunci: Good Corporate Governance, Kualitas Pembiayaan, Islamic Corporate Social Responsibility, Efisiensi Operasional, Kinerja Keuangan, Bank Umum Syariah.
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