Pengaruh Penerapan Good Corporate Governance (GCG) Dan Sharia Compliance Terhadap Profitabilitas Bank Syariah
DOI:
https://doi.org/10.61930/jebmak.v5i2.1670
Keywords:
Good Corporate Governance, Sharia Compliance, Profitabilitas, Bank Syariah, ROA, ROEAbstract
Industri perbankan syariah di Indonesia menunjukkan pertumbuhan signifikan, namun dihadapkan pada tantangan untuk menjaga profitabilitas sekaligus mempertahankan identitas syariahnya. Metode penelitian menggunakan pendekatan kuantitatif dengan studi kausal komparatif dan data panel dari seluruh Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020-2024. Sampel dipilih secara purposive sampling. Variabel independen meliputi GCG (diukur dengan skor self-assessment) dan Sharia Compliance (diukur dengan Profit Sharing Ratio/PSR, Zakat Performance Ratio/ZPR, dan Islamic Income Ratio/IsIR). Variabel dependen adalah profitabilitas (diukur dengan Return on Assets/ROA dan Return on Equity/ROE). Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa GCG memiliki pengaruh positif dan signifikan terhadap profitabilitas bank syariah, sejalan dengan Agency Theory. Untuk Sharia Compliance, Profit Sharing Ratio (PSR) dan Islamic Income Ratio (IsIR) berpengaruh positif dan signifikan terhadap profitabilitas. Sementara itu, Zakat Performance Ratio (ZPR) menunjukkan pengaruh positif namun seringkali tidak signifikan secara statistik dalam jangka pendek, meskipun berkontribusi pada reputasi jangka panjang sesuai Sharia Enterprise Theory.
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References
Alifiyah, T. P., & Adiwijaya, Z. A. (2025). Pengaruh Islamic Corporate Governance , Sharia Compliance , dan Intellectual Capital Terhadap Kinerja Keuangan. 7(2). https://doi.org/10.32877/ef.v7i2.2486
Apriani, N. (2018). Implementation of Good Governance Business Sharia ( GGBS ) and Its Implications for Sharia Conformity and Profitability ( SCnP ) Financial Performance in Sharia Commercial Banks in Indonesia. 1(1), 1–10.
Ardanu, A., & Kusumaningtias, R. (2025). Implementation of Good Corporate Governance Principles in BUMN Companies ( Case Study at Perum Jasa Tirta I Region Brantas 3 Mojokerto ). 3(2006).
Fitriza, S. R., Lidyah, R., Ramayanti, T. P., & Hartini, T. (2021). Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan , Terhadap Manajemen Laba Pada Bank Umum Syariah. 11(2), 143–156.
Mulazid, A. D. E. S. (2010). FACTORS AFFECTING RETURN ON ASSETS IN SHARIA COMMERCIAL BANKS.
Nurhisam, L. (n.d.). Kepatuhan Syariah ( Sharia Compliance ) dalam Industri Keuangan Syariah. 77–96.
Pahlawan, U., & Tambusai, T. (2025). PENERAPAN GOOD CORPORATE GOVERNANCE DALAM. 2, 47–55.
Rizca, L., & Ahmad, F. M. M. (2025). PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2017-2024. 10(204), 3263–3283.
Satria, B., & Putra, A. (2023). Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Seluruh Bank Syariah Di Bursa Efek Indonesia. 1, 1–12.
Solihati, G. P., Suhardiyanto, H., Hakim, D. B., & Irawan, T. (2023). Integrating Good Corporate Governance , Islamic Corporate Social Responsibility , Zakat , Syariah Governance , and Syariah Compliance : Exploring their Interconnected Impact on the Financial Health of Islamic Commercial Banks. 1(3), 271–277.
Triyanto, D., Ghglnqxuwul, P., Whonrpxqlyhuvlw, D., Lg, D. F., Wkh, Z., Qhjdwlyh, K. D. V. D., Rq, L., Ri, L., & Rffxuuhqfh, I. (2022). Sharia Compliance , Islamic Corporate Governance , and Fraud : A study of Sharia Banks in Indonesia Islamic Commercial Banks . The population in this study were all Islamic Banks registered in in Islamic Commercial Banks while Sharia Compliance with the proxy of Islamic Income Ratio. 12(1), 34–43.
Alifiyah, T. P., & Adiwijaya, Z. A. (2025). Pengaruh Islamic Corporate Governance , Sharia Compliance , dan Intellectual Capital Terhadap Kinerja Keuangan. 7(2). https://doi.org/10.32877/ef.v7i2.2486
Apriani, N. (2018). Implementation of Good Governance Business Sharia ( GGBS ) and Its Implications for Sharia Conformity and Profitability ( SCnP ) Financial Performance in Sharia Commercial Banks in Indonesia. 1(1), 1–10.
Ardanu, A., & Kusumaningtias, R. (2025). Implementation of Good Corporate Governance Principles in BUMN Companies ( Case Study at Perum Jasa Tirta I Region Brantas 3 Mojokerto ). 3(2006).
Fitriza, S. R., Lidyah, R., Ramayanti, T. P., & Hartini, T. (2021). Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan , Terhadap Manajemen Laba Pada Bank Umum Syariah. 11(2), 143–156.
Mulazid, A. D. E. S. (2010). FACTORS AFFECTING RETURN ON ASSETS IN SHARIA COMMERCIAL BANKS.
Nurhisam, L. (n.d.). Kepatuhan Syariah ( Sharia Compliance ) dalam Industri Keuangan Syariah. 77–96.
Pahlawan, U., & Tambusai, T. (2025). PENERAPAN GOOD CORPORATE GOVERNANCE DALAM. 2, 47–55.
Rizca, L., & Ahmad, F. M. M. (2025). PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2017-2024. 10(204), 3263–3283.
Satria, B., & Putra, A. (2023). Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Seluruh Bank Syariah Di Bursa Efek Indonesia. 1, 1–12.
Solihati, G. P., Suhardiyanto, H., Hakim, D. B., & Irawan, T. (2023). Integrating Good Corporate Governance , Islamic Corporate Social Responsibility , Zakat , Syariah Governance , and Syariah Compliance : Exploring their Interconnected Impact on the Financial Health of Islamic Commercial Banks. 1(3), 271–277.
Triyanto, D., Ghglnqxuwul, P., Whonrpxqlyhuvlw, D., Lg, D. F., Wkh, Z., Qhjdwlyh, K. D. V. D., Rq, L., Ri, L., & Rffxuuhqfh, I. (2022). Sharia Compliance , Islamic Corporate Governance , and Fraud : A study of Sharia Banks in Indonesia Islamic Commercial Banks . The population in this study were all Islamic Banks registered in in Islamic Commercial Banks while Sharia Compliance with the proxy of Islamic Income Ratio. 12(1), 34–43.
Alifiyah, T. P., & Adiwijaya, Z. A. (2025). Pengaruh Islamic Corporate Governance , Sharia Compliance , dan Intellectual Capital Terhadap Kinerja Keuangan. 7(2). https://doi.org/10.32877/ef.v7i2.2486
Apriani, N. (2018). Implementation of Good Governance Business Sharia ( GGBS ) and Its Implications for Sharia Conformity and Profitability ( SCnP ) Financial Performance in Sharia Commercial Banks in Indonesia. 1(1), 1–10.
Ardanu, A., & Kusumaningtias, R. (2025). Implementation of Good Corporate Governance Principles in BUMN Companies ( Case Study at Perum Jasa Tirta I Region Brantas 3 Mojokerto ). 3(2006).
Fitriza, S. R., Lidyah, R., Ramayanti, T. P., & Hartini, T. (2021). Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan , Terhadap Manajemen Laba Pada Bank Umum Syariah. 11(2), 143–156.
Mulazid, A. D. E. S. (2010). FACTORS AFFECTING RETURN ON ASSETS IN SHARIA COMMERCIAL BANKS.
Nurhisam, L. (n.d.). Kepatuhan Syariah ( Sharia Compliance ) dalam Industri Keuangan Syariah. 77–96.
Pahlawan, U., & Tambusai, T. (2025). PENERAPAN GOOD CORPORATE GOVERNANCE DALAM. 2, 47–55.
Rizca, L., & Ahmad, F. M. M. (2025). PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2017-2024. 10(204), 3263–3283.
Satria, B., & Putra, A. (2023). Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Seluruh Bank Syariah Di Bursa Efek Indonesia. 1, 1–12.
Solihati, G. P., Suhardiyanto, H., Hakim, D. B., & Irawan, T. (2023). Integrating Good Corporate Governance , Islamic Corporate Social Responsibility , Zakat , Syariah Governance , and Syariah Compliance : Exploring their Interconnected Impact on the Financial Health of Islamic Commercial Banks. 1(3), 271–277.
Triyanto, D., Ghglnqxuwul, P., Whonrpxqlyhuvlw, D., Lg, D. F., Wkh, Z., Qhjdwlyh, K. D. V. D., Rq, L., Ri, L., & Rffxuuhqfh, I. (2022). Sharia Compliance , Islamic Corporate Governance , and Fraud : A study of Sharia Banks in Indonesia Islamic Commercial Banks . The population in this study were all Islamic Banks registered in in Islamic Commercial Banks while Sharia Compliance with the proxy of Islamic Income Ratio. 12(1), 34–43.
Alifiyah, T. P., & Adiwijaya, Z. A. (2025). Pengaruh Islamic Corporate Governance , Sharia Compliance , dan Intellectual Capital Terhadap Kinerja Keuangan. 7(2). https://doi.org/10.32877/ef.v7i2.2486
Apriani, N. (2018). Implementation of Good Governance Business Sharia ( GGBS ) and Its Implications for Sharia Conformity and Profitability ( SCnP ) Financial Performance in Sharia Commercial Banks in Indonesia. 1(1), 1–10.
Ardanu, A., & Kusumaningtias, R. (2025). Implementation of Good Corporate Governance Principles in BUMN Companies ( Case Study at Perum Jasa Tirta I Region Brantas 3 Mojokerto ). 3(2006).
Fitriza, S. R., Lidyah, R., Ramayanti, T. P., & Hartini, T. (2021). Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan , Terhadap Manajemen Laba Pada Bank Umum Syariah. 11(2), 143–156.
Mulazid, A. D. E. S. (2010). FACTORS AFFECTING RETURN ON ASSETS IN SHARIA COMMERCIAL BANKS.
Nurhisam, L. (n.d.). Kepatuhan Syariah ( Sharia Compliance ) dalam Industri Keuangan Syariah. 77–96.
Pahlawan, U., & Tambusai, T. (2025). PENERAPAN GOOD CORPORATE GOVERNANCE DALAM. 2, 47–55.
Rizca, L., & Ahmad, F. M. M. (2025). PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA PERIODE 2017-2024. 10(204), 3263–3283.
Satria, B., & Putra, A. (2023). Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Seluruh Bank Syariah Di Bursa Efek Indonesia. 1, 1–12.
Solihati, G. P., Suhardiyanto, H., Hakim, D. B., & Irawan, T. (2023). Integrating Good Corporate Governance , Islamic Corporate Social Responsibility , Zakat , Syariah Governance , and Syariah Compliance : Exploring their Interconnected Impact on the Financial Health of Islamic Commercial Banks. 1(3), 271–277.
Triyanto, D., Ghglnqxuwul, P., Whonrpxqlyhuvlw, D., Lg, D. F., Wkh, Z., Qhjdwlyh, K. D. V. D., Rq, L., Ri, L., & Rffxuuhqfh, I. (2022). Sharia Compliance , Islamic Corporate Governance , and Fraud : A study of Sharia Banks in Indonesia Islamic Commercial Banks . The population in this study were all Islamic Banks registered in in Islamic Commercial Banks while Sharia Compliance with the proxy of Islamic Income Ratio. 12(1), 34–43.
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