Pengaruh Islamic Corporate Governance (ICG) dan Intellectual Capital (IC) terhadap Kinerja Bank Umum Syariah (BUS) di Indonesia - Siti Komala, - (2022)
Performa kinerja Bank Umum Konvensional selama 5 tahun terakhir lebih tinggi dibandingkan dengan kinerja Bank Umum Syariah. Artinya, sampai saat ini kinerja Bank Umum Syariah di Indonesia masih rendah dibandingkan dengan kinerja Bank Umum Konvensional. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Islamic Corporate Governance dan Intellectual Capital terhadap kinerja Bank Umum Syariah di Indonesia. Metode yang digunakan dalam penelitian ini kuantitatif dengan desain deskriptif kausalitas. Dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak sebelas Bank Umum Syariah. Rentang tahun pengamatan dalam penelitian ini yaitu 2017-2020. Sehingga, jumlah pengamatan 11 Bank Umum Syariah selama 4 tahun diperoleh 44 unit analisis. Data dianalisis dengan metode analisis SEM-PLS dan alat yang digunakan SmartPLS 3. Islamic Corporate Governance dan Intellectual Capital BUS di Indonesia telah dikelola dengan baik. Hasil penelitian menunjukkan bahwa Islamic Corporate Governance berpengaruh positif signifikan terhadap kinerja BUS di Indonesia. Sedangkan, Intellectual Capital berpengaruh negatif signifikan terhadap kinerja BUS di Indonesia. Dengan demikian, Bank Umum Syariah dapat menilik faktor-faktor yang mempengaruhi kinerja dengan memperhatikan Islamic Corporate Governance dan meningkatkan Intellectual Capital. Implikasi dalam penelitian ini yaitu, dapat berkontribusi dalam pengembangan ilmu ekonomi syariah pada bidang perbankan syariah, khususnya Bank Umum Syariah di Indonesia. The performance of Conventional Commercial Banks for the last 5 years has been higher than the performance of Islamic Commercial Banks. This means, that until now the performance of Islamic Commercial Banks in Indonesia is still low compared to the performance of Conventional Commercial Banks. Therefore, this study aims to analyze the influence of Islamic Corporate Governance and Intellectual Capital on the performance of Islamic Commercial Banks in Indonesia. The method used in this research is quantitative with descriptive causality design. In this study using purposive sampling technique with a total sample of eleven Islamic Commercial Banks. The cencus method used in this research is in the range of 2017-2020. Thus, the number of observations of 11 Islamic Commercial Banks for 4 years obtained 44 unit analysis. The data were analyzed using the SEM-PLS analysis method and the tools used were SmartPLS 3. Islamic Corporate Governance and Intellectual Capital has been well implemented by Islamic Commercial Banks in Indonesia. The results of the study indicate that Islamic Corporate Governance has an significant positive effect on the performance of Islamic Commercial Banks in Indonesia. Meanwhile, Intellectual Capital has an significant negative effect on the performance of Islamic Commercial Banks in Indonesia. Thus, Islamic Commercial Banks can examine the factors that can affect performance by paying attention to Islamic Corporate Governance and increasing Intellectual Capital. The implication of this research is that it can contribute to the development of Islamic economics in the field of Islamic banking, especially Islamic Commercial Banks in Indonesia.