CORPORATE SOCIAL RESPONBILITY DAN CREDIT RISK TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keywords:
CSR, NEF, Kinerja Keuangan, Intellectual Capital
Abstract
Penelitian ini bertujuan untuk melihat pengaruh antara CSR, Nonprofit sharing financial, profit sharing financial dan risiko kredit yang dalam hal ini menggunakan NPF sebagai indikatornya lalu menggunakan variable moderasi yaitu intellectual capital terhadap kinerja keuangan yang diproksi dengan ROA. Data diperoleh dari laporan triwulan perusahaan perbankan yang terdaftar di BEI periode tahun 2016-2020 yang terpilih menjadi sampel. Sumber data tersebut diperoleh dari Bursa Efek Indonesia (BEI) melalui website (www.idx.co.id) dengan Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis datanya melalui uji statistik deskriptif, uji chow, dan terakhir peneliti melakukan pengujian hipotesis dan untuk mengetahui hasil moderasi menggunakan Moderated Regression Analysis atau uji MRA. Berdasarkan hasil penelitian ini, keempat variable yang digunakan tidak dapat mempengaruhi kinerja keuangan perusahaan perbankan Syariah yang terdaftar di BEI, namun ketika diuji dengan variable moderasi yaitu intellectual capital, ia mampu mempengaruhi kinerja keuangan. Lalu kemudian ketika diuji variable moderasinya dengan semua variable independent, hanya CSR dan NFP yang dapat diterima hipotesisnya dan variable yang lain ditolak.
References
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Misman, Faridah Najuna, Ishaq Bhatti, Weifang Lou, Syamsyul Samsudin, dan Nor Hadaliza Abd Rahman. “Islamic Banks Credit Risk: A Panel Study.” Procedia Economics and Finance 31, no. December (2015): 75–82. https://doi.org/10.1016/s2212-5671(15)01133-8.
Mulyo, TeguhP udjo. Analisis Laporan Keuangan Perbankan. Jakarta: Djambatan, 2000.
Nawaz, Muhammad, Alias Mat Nor, dan Habibah Tolos. “Moderating Role of Intellectual Capital between Relationship of Bank Specific Factors and Credit Risk of Islamic Banks.” SEISENSE Journal of Management 2, no. 4 (2019): 79–87. https://doi.org/10.33215/sjom.v2i4.173.
Nawaz, Tasawar, dan Roszaini Haniffa. “Determinants of Financial Performance of Islamic Banks: An Intellectual Capital Perspective.” Journal of Islamic Accounting and Business Research 8, no. 2 (2017): 130–42. https://doi.org/10.1108/JIABR-06-2016-0071.
Nindya Humanitisri, Imam Ghozali. “Perusahaan Sebagai Variabel Mediasi, dan Visibilitas Sebagai Variabel Moderasi dalam Hubungan Antara CSR dengan Reputasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2016).” Diponegoro Journal of Accounting 7, no. 4 (2019): 1–13.
Ozkan, Nasif, Sinan Cakan, dan Murad Kayacan. “Intellectual capital and financial performance: A study of the Turkish Banking Sector.” Borsa Istanbul Review 17, no. 3 (2017): 190–98. https://doi.org/10.1016/j.bir.2016.03.001.
Pudyastuti, Lisna Wahyu. “The Effect of Islamicity Performance Index and Financing on Deposit Ratio (FDR) on Financial Performance Sharia Banking In Indonesia.” Jurnal Manajemen Bisnis Indonesia 7, no. 2 (2018): 170–81.
Rosiana, Rita, Syihabudin Syihabudin, dan Siti Nurmeilani. “The Influence of Profit Sharing Financing, Murabaha Financing, Non-Performing Financing, Inflation and Exchange Rates on Profitability of Sharia Commercial Banks in Indonesia.” Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking 3, no. 1 (2019): 22. https://doi.org/10.35448/jiec.v3i1.5520.
Savita, Shankar. “Financial inclusion in India: Do microfinance institutions address access barriers.” ACRN Journal of Entrepreneurship Perspectives 2, no. 1 (2013): 60–74.
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Sudarsono, Heri, dan Miranti Aprilia Saputri. “The Effect of Financial Performance toward Profit-Sharing Rate on Mudharabah Deposit of Sharia Banking in Indonesia.” Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 9, no. 1 (2018): 82. https://doi.org/10.18326/muqtasid.v9i1.82-92.
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Wicaksono, Dewanto Putra. “Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Yang Dimediasi Oleh Reputasi Perusahaan.” Jurnal Ilmiah Mahasiswa FEB 53, no. 9 (2019): 1689–99.
Wiranata, Suhenda, Rama, Ali. “Intellectual Capital Dan Kinerja Sosial Perbankan Syariah Di Indonesia: Sebuah Kajian Konsep Dan Empiris.” JEBI (Jurnal Ekonomi dan Bisnis Islam) 3, no. 2 (2018): 195. https://doi.org/10.15548/jebi.v3i2.178.
Zhou, Guangyou, Yongkun Sun, Sumei Luo, dan Jiayi Liao. “Corporate social responsibility and bank financial performance in China: The moderating role of green credit.” Energy Economics 97 (2021): 105190. https://doi.org/10.1016/j.eneco.2021.105190.
Afandi, Ahmad, dan Slamet Haryono. “Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi Periode 2016-2020” 6, no. 1 (2022): 1–14.
Aisjah, Siti, dan Agustian Eko Hadianto. “ARTICLE Asia-Pacific Management and Business Application 2 (2) 98-110 Performance Based Islamic Performance Index (Study on the Bank Muamalat Indonesia and Bank Syariah Mandiri) investment versus non Islamic investment ratio, Islamic income versus non Isl.” Asia-Pacific Management and Business Application 2, no. 2 (2013): 98–110.
Akmese, Halil, Sercan Aras, dan Kadriye Akmese. “Financial Performance and Social Media: A Research on Tourism Enterprises Quoted in Istanbul Stock Exchange (BIST).” Procedia Economics and Finance 39, no. November 2015 (2016): 705–10. https://doi.org/10.1016/s2212-5671(16)30281-7.
Al-Musali, Mahfoudh Abdul Karem, dan Ku Nor Izah Ku Ismail. “Intellectual Capital and its Effect on Financial Performance of Banks: Evidence from Saudi Arabia.” Procedia - Social and Behavioral Sciences 164, no. August (2014): 201–7. https://doi.org/10.1016/j.sbspro.2014.11.068.
Barizi, Toha, Rifky Fathoni, Zuni Fitrowati, dan Umrotul Khasanah. “Al-Kharaj : Jurnal Ekonomi , Keuangan & Bisnis Syariah Moderasi NPF terhadap Intervensi BOPO dan CAR pada Kinerja Keuangan Bank Syariah di Indnesia 2019-2021 Al-Kharaj : Jurnal Ekonomi , Keuangan & Bisnis Syariah.” Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 2 (2022): 328–44. https://doi.org/10.47467/alkharaj.v4i2.651.
Barney, Jay B., David J. Ketchen, dan Mike Wright. “The Future of Resource Based Theory: Revitalization or Decline?” Journal of Management 37, no. 5 (2011): 1299–1315. https://doi.org/10.1177/0149206310391805.
Birger, Wernerfelt. “A Resource-Based View of the Firm.” Strategic Management Journal 5, no. 2 (1984): 171–80.
Bitar, Mohammad, Philippe Madiès, dan Ollivier Taramasco. “What Makes Islamic Banks Different? A Multivariate Approach.” Economic Systems 41, no. 2 (2017): 215–35. https://doi.org/10.1016/j.ecosys.2016.06.003.
Damanhur, Wahyuddin Albra, Ghazali Syamni, dan Muhammad Habibie. “What is the determinant of non-performing financing in branch Sharia regional bank in Indonesia.” Emerald Reach Proceedings Series 1 (2018): 265–71. https://doi.org/10.1108/978-1-78756-793-1-00081.
Eisenhardt, Kathleen M. “Top Management Teams and The Performance of Entrepreneurial Firms.” Small Business Economics 40, no. 4 (2013): 805–16. https://doi.org/10.1007/s11187-013-9473-0.
Ekinci, Ramazan, dan Gulden Poyraz. “The Effect of Credit Risk on Financial Performance of Deposit Banks in Turkey.” Procedia Computer Science 158 (2019): 979–87. https://doi.org/10.1016/j.procs.2019.09.139.
Fahmi, Irham. Analisis Kinerja Keuangan. Bandung: Alfabeta, 2015.
Fakhrunnas, Faaza, Faiza Husnayeni Nahar, dan Hilman Fikri Albana. “Effects of Macroeconomics Factors toward Efficiency in Banking.” Jejak 11, no. 2 (2018): 390–400. https://doi.org/10.15294/jejak.v11i2.16059.
Gangi, Francesco, Mario Mustilli, Nicola Varrone, dan Lucia Michela Daniele. “Corporate Social Responsibility and Banks’ Financial Performance.” International Business Research 11, no. 10 (2018): 42. https://doi.org/10.5539/ibr.v11n10p42.
García Castro, Juan Pablo, Diego Fernando Duque Ramírez, dan Jenny Moscoso Escobar. “The Relationship Between Intellectual Capital and Financial Performance In Colombian Listed Banking Entities.” Asia Pacific Management Review 26, no. 4 (2021): 237–47. https://doi.org/10.1016/j.apmrv.2021.03.002.
Haniifah, Nanteza. “Determinants of Non-performing Loans (NPLs) in Ugandan Commercial Banks.” Taylor’s Business Review 5, no. 2 (2015): 137–53.
Hussain, Rana Tanveer, dan Abdul Waheed. “Strategic Resources and Firm Performance: An Application of the Resource Based View.” Lahore Journal of Business 7, no. 2 (2019): 59–94. https://doi.org/10.35536/ljb.2019.v7.i2.a3.
Keuangan, Otoritas Jasa. “Peraturan Bank Indonesia,” 2013.
Khotibul Umam, Setiawan Budi Utomo. Perbankan Syariah: Dasar-Dasar dan Dinamika Perkembangannya di Indonesia. Yogyakarta: Raja Grafindo Persada (Rajawali Pers), 2016.
Misman, Faridah Najuna, Ishaq Bhatti, Weifang Lou, Syamsyul Samsudin, dan Nor Hadaliza Abd Rahman. “Islamic Banks Credit Risk: A Panel Study.” Procedia Economics and Finance 31, no. December (2015): 75–82. https://doi.org/10.1016/s2212-5671(15)01133-8.
Mulyo, TeguhP udjo. Analisis Laporan Keuangan Perbankan. Jakarta: Djambatan, 2000.
Nawaz, Muhammad, Alias Mat Nor, dan Habibah Tolos. “Moderating Role of Intellectual Capital between Relationship of Bank Specific Factors and Credit Risk of Islamic Banks.” SEISENSE Journal of Management 2, no. 4 (2019): 79–87. https://doi.org/10.33215/sjom.v2i4.173.
Nawaz, Tasawar, dan Roszaini Haniffa. “Determinants of Financial Performance of Islamic Banks: An Intellectual Capital Perspective.” Journal of Islamic Accounting and Business Research 8, no. 2 (2017): 130–42. https://doi.org/10.1108/JIABR-06-2016-0071.
Nindya Humanitisri, Imam Ghozali. “Perusahaan Sebagai Variabel Mediasi, dan Visibilitas Sebagai Variabel Moderasi dalam Hubungan Antara CSR dengan Reputasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2016).” Diponegoro Journal of Accounting 7, no. 4 (2019): 1–13.
Ozkan, Nasif, Sinan Cakan, dan Murad Kayacan. “Intellectual capital and financial performance: A study of the Turkish Banking Sector.” Borsa Istanbul Review 17, no. 3 (2017): 190–98. https://doi.org/10.1016/j.bir.2016.03.001.
Pudyastuti, Lisna Wahyu. “The Effect of Islamicity Performance Index and Financing on Deposit Ratio (FDR) on Financial Performance Sharia Banking In Indonesia.” Jurnal Manajemen Bisnis Indonesia 7, no. 2 (2018): 170–81.
Rosiana, Rita, Syihabudin Syihabudin, dan Siti Nurmeilani. “The Influence of Profit Sharing Financing, Murabaha Financing, Non-Performing Financing, Inflation and Exchange Rates on Profitability of Sharia Commercial Banks in Indonesia.” Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking 3, no. 1 (2019): 22. https://doi.org/10.35448/jiec.v3i1.5520.
Savita, Shankar. “Financial inclusion in India: Do microfinance institutions address access barriers.” ACRN Journal of Entrepreneurship Perspectives 2, no. 1 (2013): 60–74.
Setyawati, Irma, Sugeng Suroso, Delila Rambe, dan Yulia Susanti. “Peningkatan Kinerja Keuangan Melalui Manajemen Kesehatan Pada Bank Syariah di Indonesia.” Ecodemica 1, no. 2 (2017): 149–61.
Sudarsono, Heri, dan Miranti Aprilia Saputri. “The Effect of Financial Performance toward Profit-Sharing Rate on Mudharabah Deposit of Sharia Banking in Indonesia.” Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 9, no. 1 (2018): 82. https://doi.org/10.18326/muqtasid.v9i1.82-92.
Wardani, Dini Dwi, dan Lailatus Sa’adah. “Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening.” AKTIVA Jurnal Akuntansi dan Investasi 5, no. 1 (2020): 15–28.
Wicaksono, Dewanto Putra. “Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Yang Dimediasi Oleh Reputasi Perusahaan.” Jurnal Ilmiah Mahasiswa FEB 53, no. 9 (2019): 1689–99.
Wiranata, Suhenda, Rama, Ali. “Intellectual Capital Dan Kinerja Sosial Perbankan Syariah Di Indonesia: Sebuah Kajian Konsep Dan Empiris.” JEBI (Jurnal Ekonomi dan Bisnis Islam) 3, no. 2 (2018): 195. https://doi.org/10.15548/jebi.v3i2.178.
Zhou, Guangyou, Yongkun Sun, Sumei Luo, dan Jiayi Liao. “Corporate social responsibility and bank financial performance in China: The moderating role of green credit.” Energy Economics 97 (2021): 105190. https://doi.org/10.1016/j.eneco.2021.105190.
Published
2024-03-06
How to Cite
Etika Suci, L. (2024). CORPORATE SOCIAL RESPONBILITY DAN CREDIT RISK TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Inen Paer (JIP), 1(1), 16-34. Retrieved from https://unu-ntb.e-journal.id/jip/article/view/598
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