Pengaruh Green Banking, Manajemen Risiko, Efisiensi Operasional dan Sharia Governance Terhadap Kinerja Keuangan Bank Umum Syariah

Abstract

This study aims to analyze the effect of green banking, risk management, operational eficiency and sharia governance on the financial performance of Islamic commercial banks. There were 14 Islamic Commercial Banks that became the population in this study, while the number of samples was determined by purposive sampling technique, so that 10 Islamic Commercial Banks were selected as samples in this study. The data used in this research is secondary data that comes from OJK and the official website of each bank. The  analysis  method  in  this  study  is  panel  data  regression  analysis with the help of e views 9. The financial performance in this study was proxied by ROE. Risk management is proxied by financing risk (NPF), and market risk (NOM). Operational eficiency was proxied by BOPO. Sharia governance is proxied by the board of directors, audit committee and sharia supervisory board. The results of the study found that partially green banking has no significant effect on financial performance. NPF has negative and significant effect on financial performance. NOM has a positive and significant effect on financial performance. Operational eficiency has positive significant effect on financial performance. The board of directors has no significant effect on financial performance. The audit committee has no significant effect on financial performance. The sharia supervisory board has a positive and significant effect on financial performance. Simultaneously the variables green banking, risk management, operational eficiency, sharia governance affect financial performance.