The Effect of Bank Size, Good Corporate Governance And Islamic Corporate Social Responsibility (ICSR) on The Performance of Maqashid Sharia Islamic Commercial Bank In Indonesia
Kata Kunci:
Bank Size, Good Corporate Governance, Maqashid Sharia, slamic Corporate Social ResponsibilityAbstrak
Islamic banking developed quite rapidly from 2016 to 2020. This could be seen not only through the increasing number of offices but also by the growth of total assets. Islamic banking faced the challenge of providing optimal benefits for society as an Islamic financial institution, which extended beyond financial needs to encompass all social activities based on Sharia principles. Therefore, a more suitable performance measurement called the Sharia Maqashid Index (SMI) was needed. The independent variables considered in this study were bank size, good corporate governance, and Islamic corporate social responsibility. The dependent variable was the performance of Maqashid Sharia. This research aimed to determine the effect of bank size, good corporate governance, and Islamic corporate social responsibility on the performance of Maqashid Sharia. This research was supported by stakeholder theory and Shariah enterprise theory. This study used descriptive quantitative research, used secondary data from the annual reports of Islamic commercial banks from 2016 to 2020. Sampling in this study used a purposive sampling method in order to obtain 10 Islamic commercial banks as research samples. Data analysis involved descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing using the SPSS 25 data analysis application. The results indicated that the proportion of independent commissioners and the number of audit committees had a significant effect on the performance of Maqashid Sharia. However, bank size, the number of Sharia supervisory boards, and Islamic corporate social responsibility did not have an effect on the performance of Maqashid Sharia.
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