TY  - THES
ID  - eprints84567
UR  - http://digilib.unila.ac.id/84567/
A1  - 	Nissa , Maulita	
Y1  - 2024/04/01/
N2  - Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dengan
menggunakan pendekatan risiko (Risk-Based Bank Rating) yang terdiri dari empat
faktor pengukuran yaitu Risk Profile diproksikan dengan non performing
financing (NPF), Good Corporate Governance diproksikan dengan kompetensi
komite audit (KKA), Earnings diproksikan dengan rasio return on assets (ROA),
dan Capital diproksikan dengan capital adequacy ratio (CAR) terhadap
pengungkapan islamic ethical identity. Penelitian dilakukan terhadap Bank
Syariah yang berada di negara kawasan ASEAN, sampel penelitian sebesar 23
Bank Syariah dengan jumlah observasi selama 5 tahun sebesar 115 item
observasi. Data dianalisis dengan menggunakan analisis regresi liniear berganda.
Hasil penelitian membuktikan di seluruh Negara Asean bahwa non performing
financing, kompetensi komite audit, dan return on assets berpengaruh signifikan
terhadap pengungkapan islamic ethical identity, sedangkan capital adequacy ratio
tidak terbukti berpengaruh signifikan, hasil ini juga sejalan dengan perhitungan
pada kelompok bank syariah di Indonesia. Pada kelompok negara Malaysia
variabel kompetensi komite audit dan capital adequacy ratio terbukti mempunyai
pengaruh signifikan terhadap pengungkapan islamic ethical identity, untuk
kelompok negara Asean yang terdiri dari Philipina, Singapura, Thailand & Brunei
Darussalam, variabel non performing financing tidak mempunyai pengaruh
signifikan terhadap pengungkapan islamic ethical identity, keseluruhan
perhitungan ini menggunakan tingkat kepercayaan 95% (? = 0,05). Adanya
subjektifitas penulis dalam menentukan dan mengidentifikasi pengungkapan
indeks islamic ethical identity. Hal ini karena tidak adanya ketentuan standar yang
digunakan sebagai dasar atau referensi sehingga penentuan indeks untuk indikator
dalam kategori yang sama dapat berbeda untuk setiap peneliti, diharapkan
penelitian selanjutnya menerapkan diskusi diantara para ahli di bidang yang sama
atau di antara peneliti lain yang pernah meneliti tentang pengungkapan indeks
islamic ethical identity.
Kata Kunci: Risk-Based Bank Rating, Kinerja Keuangan, NPF, GCG.

Komite Audit, ROA, Islamic Ethical Identity.
This research aims to analyze the influence of financial performance using a risk
approach (Risk-Based Bank Rating) which consists of four measurement factors,
namely Risk Profile proxied by non-performing financing (NPF), Good Corporate
Governance proxied by audit committee competency (KKA), Earnings proxied by
return on assets (ROA), and Capital is proxied by capital adequacy ratio (CAR) on
Islamic ethical identity disclosure. The study was conducted on Sharia Banks
located in countries in the ASEAN region, the research sample was 23 Sharia
Banks with a total of 115 observation items over 5 years. Data were analyzed
using multiple linear regression analysis. The results of the research prove in all
ASEAN countries that non-performing financing, audit committee competency,
and return on assets have a significant effect on Islamic ethical identity disclosure,
while the capital adequacy ratio is not proven to have a significant effect. This
result is also in line with calculations in the Islamic banking group in Indonesia.
In the Malaysian country group, the audit committee competency and capital
adequacy ratio variables were proven to have a significant influence on the
disclosure of Islamic ethical identity. For the Asean group of countries consisting
of the Philippines, Singapore, Thailand & Brunei Darussalam, the non-performing
financing variable does not have a significant influence on the disclosure of
Islamic ethical identity, this entire calculation uses a confidence level of 95% (? =
0.05). There is the author's subjectivity in determining and identifying the
disclosure of the Islamic ethical identity index. This is because there are no
standard provisions that are used as a basis or reference so that the determination
of indices for indicators in the same category can be different for each researcher.
It is hoped that future research will apply discussions among experts in the same
field or among other researchers who have researched disclosure. Islamic ethical
identity index.
Keywords: Risk-Based Bank Rating, Financial Performance, NPF, GCG.

Audit Committee, ROA, Islamic Ethical Identity.
PB  - UNIVERSITAS LAMPUNG 
M1  - masters
TI  - PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN
ISLAMIC ETHICAL IDENTITY PADA BANK SYARIAH DI ASEAN
AV  - restricted
ER  -