MENYELISIK FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN BANK SYARIAH

Rakasiwi, Devina Aurellia (2025) MENYELISIK FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN BANK SYARIAH. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Industri perbankan syariah di Indonesia, Malaysia, dan Brunei Darussalam masih menghadapi tantangan dalam meningkatkan kinerja keuangan, sebagaimana tercermin dari rendahnya Return on Assets (ROA) bank syariah dibandingkan bank konvensional. Fenomena ini tidak sejalan dengan karakteristik ketiga negara yang memiliki populasi mayoritas muslim serta regulasi yang mendukung pengembangan perbankan syariah sehingga mengindikasikan adanya kesenjangan antara potensi pasar dan kinerja aktual. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan direksi, frekuensi rapat dewan direksi, keberagaman gender dalam dewan direksi, direktur independen, ukuran dewan pengawas syariah (DPS), frekuensi rapat DPS, kualitas DPS, interlock DPS, dan kepatuhan syariah terhadap kinerja keuangan bank syariah di Indonesia, Malaysia, dan Brunei Darussalam, dengan Return on Assets (ROA) sebagai indikator kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan bank syariah periode 2019–2023 yang dianalisis menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa ukuran dewan direksi berpengaruh positif terhadap kinerja keuangan, sedangkan keberagaman gender dalam dewan direksi berpengaruh negatif. Sementara itu, variabel lainnya tidak berpengaruh terhadap kinerja keuangan. Penelitian ini memberikan rekomendasi kepada manajemen bank syariah untuk mengoptimalkan peran dewan direksi dalam meningkatkan efisiensi pengelolaan sumber daya. Selain itu, Dewan Pengawas Syariah perlu lebih proaktif dalam memastikan penerapan prinsip syariah secara substansial. Adapun regulator diharapkan dapat merumuskan kebijakan yang lebih efektif guna meningkatkan stabilitas serta pertumbuhan industri perbankan syariah. Kata kunci: kinerja keuangan, tata kelola perusahaan, tata kelola syariah, kepatuhan syariah, bank syariah xiii ABSTRACT The Islamic banking industry in Indonesia, Malaysia, and Brunei Darussalam still faces challenges in improving financial performance, as reflected by the low Return on Assets (ROA) of Islamic banks compared to conventional banks. This phenomenon is not in line with the characteristics of the three countries that have a majority Muslim population and regulations that support the development of Islamic banking, indicating a gap between market potential and actual performance. This study aims to analyze the effect of board size, board meeting frequency, gender diversity in the board of directors, independent directors, sharia supervisory board (DPS) size, DPS meeting frequency, DPS quality, DPS interlock, and sharia compliance on the financial performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam, with Return on Assets (ROA) as an indicator of financial performance. This study uses a quantitative approach with secondary data obtained from the annual reports of Islamic banks for the period 2019-2023 which are analyzed using the panel data regression method. The results showed that board size has a positive effect on financial performance, while gender diversity in the board of directors has a negative effect. Meanwhile, other variables have no effect on financial performance. This study provides recommendations to the management of Islamic banks to optimize the role of the board of directors in improving the efficiency of resource management. In addition, the Sharia Supervisory Board needs to be more proactive in ensuring the substantial application of sharia principles. Regulators are expected to formulate more effective policies to improve the stability and growth of the Islamic banking industry. Keywords: financial performance, corporate governance, sharia governance, sharia compliance, Islamic banks

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