PENGARUH CORPORATE SHARIA GOVERNANCE, ESG DISCLOSURE, DAN KEPEMIMPINAN SYARIAH TERHADAP KINERJA KEUANGAN BANK SYARIAH INDONESIA DI KABUPATEN BONE
DOI:
https://doi.org/10.66819/jumesi.v1i2.10Kata Kunci:
Corporate Sharia Governance, ESG Disclosure, Kepemimpinan Syariah, Kinerja Keuangan, Bank Syariah IndonesiaAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Sharia Governance (CSG), ESG Disclosure, dan Kepemimpinan Syariah terhadap kinerja keuangan Bank Syariah Indonesia (BSI) di Kabupaten Bone. Penelitian ini dilatarbelakangi oleh pentingnya penguatan tata kelola syariah, penerapan prinsip keberlanjutan, serta kepemimpinan berbasis nilai Islam dalam menghadapi tantangan industri perbankan syariah yang semakin kompleks. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data diperoleh melalui kuesioner yang disebarkan kepada pimpinan dan karyawan BSI Kabupaten Bone serta didukung oleh data laporan keuangan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, didahului dengan uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial Corporate Sharia Governance, ESG Disclosure, dan Kepemimpinan Syariah berpengaruh positif dan signifikan terhadap kinerja keuangan. Selain itu, secara simultan ketiga variabel independen tersebut juga terbukti berpengaruh signifikan terhadap kinerja keuangan BSI Kabupaten Bone. Temuan ini mengindikasikan bahwa penerapan tata kelola syariah yang efektif, pengungkapan ESG yang memadai, serta kepemimpinan yang berlandaskan prinsip amanah, siddiq, fathanah, dan tabligh mampu meningkatkan kinerja keuangan bank syariah secara berkelanjutan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis bagi pengembangan literatur perbankan syariah serta implikasi praktis bagi manajemen bank syariah dan regulator dalam memperkuat kinerja keuangan berbasis nilai syariah.
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