PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR), ZAKAT DAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to test whether the Islamic Corporate Social Responsibility (ICSR), zakat, and
Islamic governance (ICG) affected the financial performance through annual statements which
measured by General Sharia Bank (BUS) during the periods of 2014-2019. This research used
quantitative. Meanwhile, the research population used General Sharia Bank (BUS) listed at Bank of
Indonesia (BI) in the periods of 2014- 2019. The sample collection of this research used the purposive
sampling method and based on the determined criteria it obtained 8 banks therefore the amount of this
research observation was 48 observation data. Moreover, the data analysis technique of this research
used multiple linear regressions analysis with the SPSS program (Statistical product service
solutions). The research result showed that the variable of Islamic Corporate Social Responsibility
(ICSR) also had a positive effect on financial performance. Meanwhile, Islamic corporate governance
(ICG) did not affect financial performance. The positive effect of the variable of Islamic Corporate
Social Responsibility (ICSR) and zakat showed the impact from both variables was able to increase
the financial performance of sharia banking. Meanwhile, the amount of Islamic corporate governance
(ICG) at sharia banking did not affect the financial performance. These results showed from the
transparency disclosure and information accountability in sharia banking.