Meningkatkan Profitabilitas Dengan Menerapkan Islamic Corporate Identity (Studi Pada Bank Umum Syariah di Indonesia Tahun 2014-2017)
Abstract
It is important for Islamic banking to provide information to the public that Islamic banking has an identity that is different from conventional banking. An important Islamic Corporate Identity for sharia banking is because it is one of the information for customers to use Islamic bank products, so the better the implementation of Islamic Corporate Identity, the more opportunities for Islamic banking to get investors and ultimately to increase profits. The purpose of this study is to find out how Islamic Corporate Identity influences profitability. This research was conducted on 12 Islamic public banks for the period 2014-2017. The data analysis technique used is panel data regression. From the results of panel data regression analysis, the results show that the Islamic Corporate Indentity variable in Islamic Commercial Banks in Indonesia in 2014-2017 has a positive significant effect on Profitability, this can be seen from the Prob value of 0.0045> 0.05. Thus the better the Islamic Corporate Indentity in Islamic Commercial Banks is the profitability of the bank.
[Penting bagi perbankan syariah untuk memberikan informasi pada masyarakat bahwa perbankan syariah memiliki identitas yang berbeda dengan perbankan konvensional. Islamic Corporate Identity penting bagi perbankan syariah karena menjadi salah satu informasi untuk nasabah untuk menggunakan produk bank syariah, sehingga semakin baik penerapan Islamic Corporate Identity maka semakin banyak kesempatan bagi perbankan syariah untuk mendapatkan investor dan pada akhirnya dapat meningkatkan keuntungannya. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Islamic Corporate Identity terhadap profitabilitas. Penelitian ini dilakukan terhadap 12 bank umum syariah periode 2014-2017. Teknik analisis data yang digunakan adalah regresi data panel. Dari hasil analisis regresi data panel diperoleh hasil bahwa variabel Islamic Corporate Indentity pada Bank Umum Syariah di Indonesia tahun 2014-2017 berpengaruh signifikan positif terhadap Profitabilitas (ROA) hal ini dapat dilihat dari nilai Prob 0,0045 > 0,05. Dengan demikian semakin baik Islamic Corporate Indentity pada Bank Umum Syariah maka profitabilitas bank.]
Downloads
References
Arikunto, Suharsimi. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineke Cipta, 2013.
Ariyanto, Taufik. “Analisis Pengaruh Pengungkapan Identitas Etis Islam Terhadap Kinerja Keuangan Bank Syariah Di Asia.” Jurnal Akuntasi Dan Keuangan 1, no. 1 (2014): 98–110.
Berrone, P, J Surroca, and JA Tribo. “Corporate Ethical Identity as a Determinant of Firm Performance: A Test of the Mediating Role of Stakeholder Satisfaction.” Journal of Business Ethics 76, no. 1 (2007): 1–19.
Hanafi, M M, and A Halim. Analisis Laporan Keuangan. Yogyakarta: STIM YKPN, 2007.
Haniffa, Roszaini, and Mohammad Hudaib. “Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports.” Journal of Business Ethics 76, no. 1 (2007): 97–116. https://doi.org/10.1007/s10551-006-9272-5.
Karasek, Ray, and Phil Bryant. “Signaling Theory: Past, Present, and Future.” Academy of Strategic Management Journal 11, no. 1 (2012): 1–10.
Mawaddah, Nur. “Faktor-Faktor Yang Mempengaruhi Profitabilitas.” Etikonomi 14, no. 2 (2015): 241–56.
Paramitasari, Ratih. “Islamic Corporate Identity in the Practice of Annual Report Disclosure Islamic Bank.” ASSETS: Jurnal Akuntansi Dan Pendidikan 1, no. 1 (2012): 34–44.
Purwanto. Teknik Penyusunan Instrumen Uji Validitas Dan Reliabilitas Penelitian Ekonomi Syariah. Magelang: StaiaPress, 2018.
Roberts, Peter W, and Grahame R Dowling. “Corporate Reputation And Sustained Superior Financial Performance.” Strategic Management Journal 23, no. 2 (2002): 1077–93. https://doi.org/10.1002/smj.274.
Romadhani, Eka Laily, and Rofiul Wahyudi. “Pengaruh Islamic Corporate Identity (ICI) Terhadap Kinerja Bank Syariah Di Indonesia.” Jurnal Muqtasid 6, no. 2 (2015): 125–40.
Sriyana, Jaka. Metode Regresi Data Panel (Dilengkapi Aplikasi Kinerja Bank Syariah Di Indonesia). Yogyakarta: Ekonesia, 2014.
Sukardi, Budi, and Taufiq Wijaya. “Corporate Ethical Identity Perbankan Syariah Di Indonesia.” Jurnal Tsaqafah 9, no. 2 (2013): 337–56.
Waddock, S A, and SB Graves. “The Corporate Social Performance-Financial Performance Link. Strategic Management Journal.” Strategic Management Journal 18, no. 4 (1997): 303–19.
Widarjono, Agus. Ekonometrika Teori Dan Aplikasi Untuk Ekonomi Dan. Bisnis. Yogyakarta: Ekonesia, 2009.
The journal operates an Open Access policy under a Creative Commons Non-Commercial Share-Alike license. All articles published Open Access will be immediately and permanently free for everyone to read and download.
• Creative Commons Attribution-NonCommercial (CC-BY-NC)
Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah by http://ejournal.iainmadura.ac.id/index.php/iqtishadia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Based on a work at http://ejournal.iainmadura.ac.id.