PENGARUH ISLAMIC CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN DANA SYIRKAH TEMPORER TERHADAP INDEKS MAQASHID SYARIAH

JEANY MUSTIKA MAWARTANI, . (2020) PENGARUH ISLAMIC CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN DANA SYIRKAH TEMPORER TERHADAP INDEKS MAQASHID SYARIAH. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK JEANY MUSTIKA MAWARTANI. Pengaruh Islamic Corporate Governance, Intellectual Capital, dan Dana Syirkah Temporer terhadap Indeks Maqashid Syariah. Fakultas Ekonomi Universitas Negeri Jakarta, 2020 Penelitian ini ditujukan untuk memberikan bukti empiris mengenai pengaruh Islamic Corporate Governance (ICG), Intellectual Capital (IC), dan Dana Syirkah Temporer (DST) terhadap Indeks Maqashid Syariah dengan unit analisis yaitu Bank Umum Syariah yang beroperasi di Indonesia selama tahun 2015-2019. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan tahunan BUS periode 2015-2019. Pengumpulan sampel dilakukan dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh sebelas BUS dengan total data observasi 55. Analisis dilakukan dengan model SEM PLS yang diolah menggunakan Smart PLS 3.0. Varibel dependen yaitu Indeks Maqashid Syariah dihitung dengan menjumlahkan indikator kinerja yang terdiri dari mendidik individu, menciptakan keadilan, dan kepentingan umum. Sedangkan untuk variabel independen diukur dengan cara membagi skor item pengungkapan dengan total pengungkapan untuk variabel ICG, menggunakan proksi total IB—VAIC untuk variabel IC, dan menggunakan proksi rasio pertumbuhan untuk variabel DST. Hasil penelitian ini menunjukkan bahwa ICG dan IC berpengaruh positif terhadap Indeks Maqashid Syariah. Sedangkan DST tidak berpengaruh terhadap Indeks Maqashid Syariah. Kata Kunci: Bank Umum Syariah, Islamic Corporate Governance, Intellectual Capital, Dana Syirkah Temporer, Indeks Maqashid Syariah ABSTRACT JEANY MUSTIKA MAWARTANI. The Influence of Islamic Corporate Governance, Intellectual Capital, and Temporary Syirkah Funds on the Maqashid Syariah Index. Faculty of Economics, State University of Jakarta, 2020 This study aims to provide empirical evidence regarding the influence of Islamic Corporate Governance (ICG), Intellectual Capital (IC), and Temporary Syirkah Funds (DST) on the Islamic Maqashid Index with the unit of analysis, namely Islamic Commercial Banks operating in Indonesia during 2015-2019. The data used in this study are secondary data in the form of annual reports and BUS financial reports for the 2015-2019 period. The sample was collected by purposive sampling method with three proposed criteria, namely being registered with the Financial Services Authority during 2015-2019, publishing complete annual reports and financial reports in rupiah currency and providing the data needed in this study so that 11 BUS were obtained with total data. the number of observations was 55. The analysis carried out was descriptive analysis and the SEM PLS model analysis with the analysis tool, namely Smart PLS 3.0. The Sharia Maqashid Index bound variable in this study is calculated by adding up the performance indicators, namely educating individuals, creating justice and the public interest. Meanwhile, the independent variable, namely ICG, is calculated by dividing the score of the disclosure item with the total disclosure. Then IC is calculated by proxy for total IB—VAIC and DST is proxied by DST growth ratio. The results of this study indicate that: (a) ICG has a positive and significant effect on the Maqashid Syariah Index; (b) IC has a significant positive effect on the Sharia Maqashid Index; (c) DST does not have a significant effect on the Maqashid Sharia Index. Keywords: Islamic Banks, Islamic Corporate Governance, Intellectual Capital, Temporary Syirkah Funds, Maqashid Syariah Index

Item Type:	Thesis (Sarjana)
Additional Information:	1) Yunika Murdayanti, S.E., M.Si., M.Ak 2) Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Sejarah Ekonomi, Kondisi Ekonomi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 8646 not found.
Date Deposited:	11 Feb 2021 16:44
Last Modified:	11 Feb 2021 16:44
URI:	http://repository.unj.ac.id/id/eprint/12680

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