Pengaruh Green Banking, Good Corporate Governance, Kecukupan Modal Dan Risiko Pembiayaan Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar Pada Otoritas Jasa Keuangan (Ojk) Tahun 2020-2025

Oktaviana, Tri Cahya (2026) Pengaruh Green Banking, Good Corporate Governance, Kecukupan Modal Dan Risiko Pembiayaan Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar Pada Otoritas Jasa Keuangan (Ojk) Tahun 2020-2025. Undergraduate Thesis thesis, UIN. K. H. Abdurrahman Wahid Pekalongan.

	Text Cover, bab I - V.pdf Download (1MB)
	Text Full Text.pdf Restricted to Registered users only Download (1MB)
	Text Lampiran.pdf Restricted to Repository staff only Download (836kB)

Abstract

Kinerja keuangan merupakan indikator penting dalam menilai keberhasilan bank umum syariah dalam mengelola aset dan menghasilkan laba secara optimal. Dalam menghadapi perkembangan industri perbankan serta tuntutan penerapan prinsip keberlanjutan, bank dituntut untuk menerapkan green banking, good corporate governance, menjaga kecukupan modal, dan mengelola risiko pembiayaan secara efektif. Keempat faktor tersebut diyakini mampu meningkatkan kepercayaan para pemangku kepentingan sekaligus mendukung keberlanjutan usaha perbankan. Namun, hasil penelitian terdahulu mengenai pengaruh green banking, good corporate governance, kecukupan modal, dan risiko pembiayaan terhadap kinerja keuangan masih menunjukkan hasil yang beragam sehingga memerlukan pengujian lebih lanjut. Penelitian ini bertujuan untuk menganalisis pengaruh green banking, good corporate governance, kecukupan modal, dan risiko pembiayaan terhadap kinerja keuangan bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2020–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausal komparatif. Data yang digunakan merupakan data sekunder yang diperoleh dari annual report dan sustainability report delapan bank umum syariah yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 48 data observasi. Variabel green banking diukur menggunakan green banking disclosure index (GBDI), good corporate governance diukur menggunakan skor self-assessment, kecukupan modal diukur menggunakan Capital Adequacy Ratio (CAR), risiko pembiayaan diukur menggunakan Non-Performing Financing (NPF), sedangkan kinerja keuangan diukur menggunakan Return on Assets (ROA). Data dianalisis menggunakan regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa secara parsial green banking, good corporate governance, dan risiko pembiayaan tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan kecukupan modal berpengaruh positif dan signifikan. Secara simultan, keempat variabel berpengaruh signifikan terhadap kinerja keuangan dengan nilai Adjusted R-squared sebesar 14,77%. Hasil penelitian ini menunjukkan bahwa kecukupan modal menjadi faktor yang paling berperan dalam meningkatkan kinerja keuangan Bank Umum Syariah, sedangkan penerapan green banking, good corporate governance, dan pengelolaan risiko pembiayaan perlu terus dioptimalkan. Financial performance is an important indicator for assessing the success of Islamic Commercial Banks in managing assets and generating profits. In response to the development of the banking industry and the growing demand for sustainability practices, banks are required to implement Green banking, Good corporate governance (GCG), maintain adequate capital, and effectively manage financing risk. These four factors are considered essential for enhancing stakeholders' trust and supporting the sustainability of banking operations. However, previous studies on the effects of Green banking, Good corporate governance, capital adequacy, and financing risk on financial performance have produced inconsistent findings, making further research necessary. This study aims to examine the effect of Green banking, Good corporate governance, capital adequacy, and financing risk on the financial performance of Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the 2020–2025 period. This study employed a quantitative approach using a causal-comparative method. The data consisted of secondary data obtained from the annual reports and sustainability reports of eight Islamic Commercial Banks selected through purposive sampling, resulting in 48 observations. Green banking was measured using the Green banking Disclosure Index (GBDI), Good corporate governance was measured using the self-assessment score, capital adequacy was measured using the Capital Adequacy Ratio (CAR), financing risk was measured using the Non-Performing Financing (NPF) ratio, while financial performance was measured using Return on Assets (ROA). The data were analyzed using panel data regression with EViews 13 software. The results indicate that Green banking, Good corporate governance, and financing risk do not have a significant partial effect on financial performance, while capital adequacy has a positive and significant effect. Simultaneously, the four independent variables have a significant effect on financial performance, with an Adjusted R-squared value of 14.77%. These findings suggest that capital adequacy is the most influential factor in improving the financial performance of Islamic Commercial Banks, while the implementation of Green banking, Good corporate governance, and financing risk management should continue to be optimized.

Actions (login required)

View Item