THE INFLUENCE OF ISLAMICITY PERFORMANCE INDEX, GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND THIRD-PARTY FUNDS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA IN 2021-2023

Abstract

 The purpose of this research is to determine the influence of profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income, board of directors, audit committee, sharia supervisory board, company size, and third-party funds on the financial performance of sharia commercial banks registered with the Financial Services Authority. The sample in the study was obtained using purposive sampling technique, resulting in 10 samples with a research period from 2019 to 2023. Data analysis used classical assumption tests and hypothesis testing using panel data regression analysis with the aid of Eviews version 12. The research results show that the profit sharing ratio has a negative impact on financial performance, while the zakat performance ratio has a positive impact on financial performance. Whereas Islamic income vs non-Islamic income, the board of directors, the audit committee, the Sharia supervisory board, company size, and third-party funds do not affect financial performance. The extent of the influence caused by these variables collectively on the dependent variable is 22%, while the remaining 78% is influenced by other variables not examined in this study.