vi ABSTRACT The purpose of this study was to determine the effect of the allocation of funds due, and disclosure of Islamic social reporting on the financial performance of Islamic banking in the period 2010-2014 and determine whether the performance of islamic banking in Indonesia in accordance with the values of Islam are good and right. Includes 8 Islamic banks in Indonesia, namely : BCA Sharia, BNI Sharia, BRI Sharia, Mega Sharia, Victoria Sharia, Muamalat, Mandiri Sharia, BJB Sharia in the period 2010-2014. The research methods used in this research is the method of statistical analysis with multiple regression test. Sample used is data from the sources and uses of zakah and social activities report in accordance with Islamic values contained in 8 Islamic bank in Indonesia by using purposive sampling in selecting the data. Regression analysis of two independent variables, namely the allocation of funds due and disclosure of ISR shows that there is no significant impact on the financial performance of Islamic banking. This case shows that the allocation of funds due, and disclosure of Islamic social reporting does not provide a substantial contribution in improving the financial of Islamic banking. Keywords : Financial Performing, Islamic Bank, Islamic Social Reporting, Return on Assets, Return on Equity, Zakah
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vi
ABSTRACT
The purpose of this study was to determine the effect of the allocation of
funds due, and disclosure of Islamic social reporting on the financial performance
of Islamic banking in the period 2010-2014 and determine whether the
performance of islamic banking in Indonesia in accordance with the values of
Islam are good and right. Includes 8 Islamic banks in Indonesia, namely : BCA
Sharia, BNI Sharia, BRI Sharia, Mega Sharia, Victoria Sharia, Muamalat,
Mandiri Sharia, BJB Sharia in the period 2010-2014.
The research methods used in this research is the method of statistical
analysis with multiple regression test. Sample used is data from the sources and
uses of zakah and social activities report in accordance with Islamic values
contained in 8 Islamic bank in Indonesia by using purposive sampling in selecting
the data.
Regression analysis of two independent variables, namely the allocation of
funds due and disclosure of ISR shows that there is no significant impact on the
financial performance of Islamic banking. This case shows that the allocation of
funds due, and disclosure of Islamic social reporting does not provide a
substantial contribution in improving the financial of Islamic banking.
Keywords : Financial Performing, Islamic Bank, Islamic Social Reporting,
Return on Assets, Return on Equity, Zakah
vii
ABSTRAKSI
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh alokasi danazakat dan pengungkapan islamic social reporting terhadap kinerja keuanganperbankan syariah pada periode 2010-2014 dan mengetahui apakah kinerjaperbankan syariah di Indonesia telah sesuai dengan nilai islam yang baik danbenar. Meliputi 8 Bank Syari’ah yaitu : BCA Syari’ah, BNI Syari’ah, BRISyari’ah, Bank Mega Syari’ah, Victoria Syari’ah, Bank Muamalat, MandiriSyari’ah, dan BJB Syari’ah dalam periode 2010-2014.
Metode penelitian yang digunakan dalam penelitian ini adalah metodeanalisis statistik dan dengan uji regresi berganda (multiple regression). Sampelyang digunakan adalah data dari laporan sumber dan penggunaan dana zakat danlaporan aktifitas sosial yang sesuai dengan nilai islam yang terdapat dalam 8 banksyariah di indonesia dengan menggunakan purposive sampling.
Hasil analisis regresi dua variable independen yaitu alokasi dana zakat danpengungkapan islamic social reporting menunjukkan bahwa tidak terdapatpengaruh yang signifikan terhadap kinerja keuangan perbankan syari’ah. Hal inimenunjukkan bahwa alokasi dana zakat dan pengungkapan islamic socialreporting tidak memberikan kontribusi yang cukup besar dalam peningkatankinerja keuangan perbankan syariah.
Kata Kunci : bank syari’ah, islamic social reporting, kinerja keuangan,
return on equity, return on assets, zakat
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