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SHARIA BANK'S ATTENTION RELATED TO SUSTAINABILITY PERFORMANCE, THROUGH FINANCIAL PERFORMANCE, GOOD CORPORATE GOVERNANCE, AND RISK MANAGEMENT
Abstract
Abstrak
Kinerja keberlanjutan bank syariah telah diatur dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. Adanya peraturan tersebut menuntut perbankan syariah untuk selalu memperhatikan tindakan bisnis yang diambil agar tidak menimbulkan kerusakan lingkungan. Penelitian ini dilakukan untuk mengetahui pengaruh variabel-variabel yang ada pada bank syariah di Indonesia yaitu kinerja keuangan, good corporate governance, dan manajemen risiko terhadap kinerja keberlanjutan bank syariah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan alat analisis Eviews 12. Hasil penelitian menunjukkan bahwa terdapat perbedaan hubungan antar masing-masing variabel yang diuji.
Kata kunci: kinerja keberlanjutan, bank syariah
Abstract
The sustainability performance of Sharia banks has been regulated in Financial Services Authority Regulation Number 51/POJK.03/2017. The existence of these regulations requires Sharia banking to always pay attention to business actions taken so as not to cause environmental damage. This research was conducted to determine the influence of existing variables in Sharia banks in Indonesia, namely financial performance, good corporate governance, and risk management on the sustainability performance of Sharia banks. This research is quantitative research using the Eviews 12 analysis tool. The results of this research show that there are differences in the relationship between each of the variables tested.
Keywords: financial sustainability, Sharia bank.
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DOI: https://doi.org/10.37403/sultanist.v12i1.564
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