PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP KINERJA BANK UMUM SYARIAH DENGAN DANA PIHAK KETIGA (DPK) SEBAGAI VARIABEL INTERVENING

• Main Author: Granita Dwikania, - (Author)
• Format: Book
• Published: 2020-08-19.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/53355/7/S_PEA_1605982_Title.pdf; http://repository.upi.edu/53355/2/S_PEA_1605982_Chapter1.pdf; http://repository.upi.edu/53355/3/S_PEA_1605982_Chapter2.pdf; http://repository.upi.edu/53355/4/S_PEA_1605982_Chapter3.pdf; http://repository.upi.edu/53355/5/S_PEA_1605982_Chapter4.pdf; http://repository.upi.edu/53355/6/S_PEA_1605982_Chapter5.pdf; http://repository.upi.edu/53355/1/S_PEA_1605982_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk menguji pengaruh Islamic corporate social responsibility terhadap kinerja bank umum syariah dengan dana pihak ketiga sebagai variabel intervening. Adapun desain penelitian ini menggunakan metode hubungan kausal dengan pendekatan kuantitatif. Pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 12 bank umum syariah dari total populasi 14 bank umum syariah di Indonesia. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan periode 2014-2018 pada masing-masing bank umum syariah. Metode analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan software komputer SmartPLS 3. Hasil uji hipotesis menunjukkan bahwa Islamic corporate social responsibility tidak berpengaruh positif terhadap dana pihak ketiga. Dana pihak ketiga berpengaruh positif terhadap kinerja bank umum syariah. Islamic corporate social responsibility tidak berpengaruh positif terhadap kinerja bank umum syariah dengan dana pihak sebagai variabel intervening. This study aimed to examine the effect of Islamic corporate social responsibility to the sharia commercial banks performance with third party funds as intervening variable. This research uses causal relations method with quantitative approach. The population of this study is 14 sharia commercial banks in Indonesia. The samples used in this study were selected by purposive sampling according to certain criteria. Samples collected in this study are 12 sharia commercial banks. The type of data used are secondary data obtained from annual reports during the year 2014-2018. The method of analysis used in this study is Partial Least Square (PLS) with SmartPLS 3 as computer program tool. The results of the hypothesis in this research showed that Islamic corporate social responsibility has no positive effect on third party funds. Third party fund has an positive effect on sharia commercial banks performance. Islamic corporate social responsibility has no positive effect on sharia commercial banks performance with third party funds as intervening variable.