ANALISIS PENGARUH PENGUNGKAPAN ETHICAL IDENTITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA
Daftar Isi:
- This study aims to analyze how the disclosure of ethical identity in the annual report of Islamic banking and identify its effects on the financial performance of Islamic public banks in Indonesia. The population in this study is Islamic commercial banks in Indonesia registered with the Financial Services Authority in 2015-2017. The sample used was 11 Islamic banking taken using the purposive sampling method of 13 Islamic banking populations. Ethical identity disclosure is measured using the Ethical Identity Index (EII), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). The results showed the value of ethical identity disclosure during 2015-2017 amounted to 56.87%, 59.55%, and 59.78%. The results of hypothesis testing prove that ethical identity has no significant effect related to financial performance which is proxied in ROA and ROE so the results do not support the hypothesis proposed in this study. Keywords: Ethical Identity, Return on Assets, Return on Equity, Ethical Identity Index