PENGARUH KINERJA SOSIAL DAN KINERJA PEMBIAYAAN TERHADAP PROFITABILITAS BANK SYARIAH (Studi pada Bank Syariah di Negara Indonesia, Malaysia, dan Brunei Darussalam pada Tahun 2013-2017)

Abstract

This study aims to examine the effect of social performance in the form of zakat and qardh loans and the effect of profit and loss sharing based financing performance in the form of mudarabah and musyarakah on the profitability of Islamic banks. The dependent variable of the study is the profitability of Islamic banks as measured by ROA and ROE. The population used in this research is all Islamic banking in 3 (three) countries, namely Indonesia, Malaysia dan Brunei Darussalam. This research sample was selected using a purposive sampling method with certain criteria. The total sample used was 18 Islamic banks in the period 2013-2017 with a total sample of 86 samples. The method of analysis used in this research is Partial Least Square (PLS) analysis. The results of the analysis show that social performance variables have a positive effect on the profitability of Islamic banks, while the financing performance variable has a negative effect on the profitability of Islamic banks.