PENGARUH MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2016 – 2019
DOI:
https://doi.org/10.30595/raar.v2i1.13068Keywords:
maqashid syariah index, Islamic Social Reporting, profitabilitas.Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh maqashid syariah index terhadap dan Islamic social reporting, terhadap profitabilitas bank syariah di Indonesia. Dalam penelitian ini, profitabilitas diukur dengan menggunakan ROA (Return On Asset). sampel penelitian ini adalah bank umum syariah nasional di Indonesia yang terdaftar di Otoritas Jasa Keuangan tahun 2016-2019, sebanyak 14 bank syariah. Hasil penelitian ini menunjukan bahwa Maqashid syariah index berpengaruh positif terhadap profitabilitas bank umum syariah. Sedangkan Islamic social reporting, tidak berpengaruh terhadap profitabilitas bank umum syariah.
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