Pengaruh Zakat Performance Ratio dan Non-Performing Financing terhadap Profitabilitas Perbankan Syariah di Indonesia dengan Good Corporate Governance sebagai Variabel Moderasi

Halimatus Sa’diyah; Syaiful

doi:10.67096/mekar.v1i4.511

Authors

Halimatus Sa’diyah Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Gresik
Syaiful Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.67096/mekar.v1i4.511

Keywords:

zakat performance ratio, non-performing financing, good corporate governance, profitabilitas, Bank Umum Syariah

Abstract

Penelitian ini bertujuan menganalisis pengaruh Zakat Performance Ratio (ZPR) dan Non-Performing Financing terhadap profitabilitas perbankan syariah di Indonesia dengan Good Corporate Governance sebagai variabel moderasi. Data sekunder berupa laporan tahunan Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2025 dianalisis secara kuantitatif dengan 60 observasi yang dipilih melalui purposive sampling. Pengujian menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan Moderated Regression Analysis (MRA) dengan SPSS 27. Hasil penelitian menunjukkan bahwa ZPR berpengaruh positif dan signifikan terhadap profitabilitas, sementara NPF berpengaruh negatif dan signifikan terhadap profitabilitas. Good Corporate Governance yang diukur melalui Dewan Komisaris dan Dewan Pengawas Syariah tidak mampu memoderasi kedua hubungan tersebut. Temuan ini menegaskan pentingnya optimalisasi pengelolaan zakat dan mitigasi pembiayaan bermasalah, serta perlunya evaluasi efektivitas mekanisme Good Corporate Governance pada bank syariah.

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