Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR) dan Good Governance Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Penelitian dilakukan terhadap Bank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). Teknik analisis data menggunakan uji analisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. Islamic Corporate Social Responsibility (ICSR) berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh Good Governance Bisnis Syariah (GGBS) terhadap reputasi dan kinerja perusahaan tidak ditemukan dalam penelitian ini. 

Abstract - This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.

Keywords - Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.