PENGARUH RASIO TINGKAT KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Bank Umum Syariah di Indonesia Tahun 2014-2018) THE INFLUENCE OF BANK HEALTH RATIO ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS WITH DISCLOSURE OF ISLAMIC SOCIAL RESPONSIBILITY AS A MODERATING VARIABLES (Studies on sharia commercial banks in Indonesia period 2014-2018)

Lestari, Mia and Sunarsih, Uun PENGARUH RASIO TINGKAT KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Bank Umum Syariah di Indonesia Tahun 2014-2018) THE INFLUENCE OF BANK HEALTH RATIO ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS WITH DISCLOSURE OF ISLAMIC SOCIAL RESPONSIBILITY AS A MODERATING VARIABLES (Studies on sharia commercial banks in Indonesia period 2014-2018). PENGARUH RASIO TINGKAT KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Bank Umum Syariah di Indonesia Tahun 2014-2018). (Unpublished)

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Rasio Tingkat Kesehatan Bank yang terhadap Kinerja Keuangan Bank Umum Syariah dengan pengungkapan Islamic Social Responsibility sebagai variabel Moderating pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Penelitian ini menggunakan jenis penelitian deksriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis data panel dengan program Software Econometric Views (Eviews) versi 10. Teknik pengumpulan data menggunakan metode dokumentasi. Populasi dari penelitian ini adalah Bank Umum syariah yang terdaftar OJK tahun 2014-2018. Sample ditentukan berdasarkan metode purpose sampling, dengan jumlah sample sebanyak 9 Bank Umum Syariah sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Hasil penelitian menunjukkan bahwa Financing to Deposit Ratio secara parsial tidak berpengaruh terhadap Kinerja Keuangan, hal ini dikarenakan bank syariah masih berhati-hati dalam menyalurkan pembiayaan. Non Performing Financing secara parsial tidak berpengaruh terhadap Kinerja Keuangan, hal ini dikarenakan nominal pembiayaan bermasalah tidak terlalu besar. Biaya Operasional Pendapatan Operasional berpengaruh negatif dan signifikan terhadap Kinerja Keuangan. Islamic Social Responsibility tidak dapat memoderisasi Financing to Deposit Ratio terhadap Kinerja Keuangan. Islamic Social Responsibility tidak dapat memoderisasi Non Performing Financing terhadap Kinerja Keuangan. Islamic Social Responsibility dapat memoderisasi Biaya Operasional Pendapatan Operasional terhadap Kinerja Keuangan. This study is aimed to determine and examine the influence of the Ratio of Bank Soundness to Sharia Commercial Bank Financial Performance with the disclosure of Islamic Social Responsibility as a Moderating variable on Sharia Commercial Banks in Indonesia, partially and simultaneously. This study uses descriptive, quantitative research, which uses panel data-based methods with the Econometric Views (Eviews) version 10 program. Data collection techniques using the documentation method. The population of this study is Islamic Banks registered with OJK in 2014-2018. The sample was determined based on the purpose sampling method, with a total sample of 9 Sharia Commercial Banks so that the total observations in this study were 45 observations. The results showed that Financing to Deposit Ratio partially has no effect on Financial Performance. Non Performing Financing partially has no effect on financial performance. Operating Costs Operating Income has a negative and significant effect on Financial Performance. Disclosure of Islamic Social Responsibility cannot moderate Financing to Deposit Ratio to Financial Performance. Disclosure of Islamic Social Responsibility cannot moderate Non Performing Financing of Financial Performance. Disclosure of Islamic Social Responsibility can moderate the Operational Costs of Operating Income to Financial Performance. Financing to Deposit Ratio, Non Performing Financing, Operational Costs Operating Income and Disclosure of Islamic Social Responsibility which moderates the independent variables simultaneously affect the Financial Performance.

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