PERNYATAAN KEASLIAN NASKAH...

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Tsara Azizah, 2019

GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP ISLAMICITY PERFORMANCE INDEX DI BANK UMUM SYARIAH

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DAFTAR ISI

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KATA PENGANTAR ... Error! Bookmark not defined. UCAPAN TERIMAKASIH... Error! Bookmark not defined. DAFTAR ISI ... vii DAFTAR TABEL ... x DAFTAR GAMBAR ...xi BAB I PENDAHULUAN ... Error! Bookmark not defined. 1.1 Latar Belakang ... Error! Bookmark not defined. 1.2 Rumusan Masalah ... Error! Bookmark not defined. 1.3 Tujuan Penelitian ... Error! Bookmark not defined. 1.4 Manfaat Penelitian ... Error! Bookmark not defined. 1.5 Struktur Organisasi Skripsi ... Error! Bookmark not defined. BAB II LANDASAN TEORI ... Error! Bookmark not defined. 2.1 Resource Based Theory ... Error! Bookmark not defined. 2.2 Sharia Enterprise Theory ... Error! Bookmark not defined. 2.3 Sharia Governance ... Error! Bookmark not defined. 2.3.1 Definisi Sharia Governance ... Error! Bookmark not defined. 2.3.2 Asas Sharia Governance ... Error! Bookmark not defined. 2.3.3 Unsur- Unsur Sharia Governance .... Error! Bookmark not defined. 2.3.4 Perbandingan dengan GCG ... Error! Bookmark not defined. 2.3.5 Pedoman Pelaksanaan Sharia Governance di Indonesia ... Error! Bookmark not defined.

2.4 Intellectual Capital (IC) ... Error! Bookmark not defined. 2.4.1 Definisi ... Error! Bookmark not defined. 2.4.2 Komponen IC ... Error! Bookmark not defined. 2.4.3 Pengukuran IC dengan VAIC ... Error! Bookmark not defined.

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2.4.4 iB-VAIC... Error! Bookmark not defined. 2.5 Islamicity Performance Index ... Error! Bookmark not defined. 2.6 Bank Umum Syariah ... Error! Bookmark not defined. 2.7 Hubungan Sharia Governance terhadap Islamicity Performance Index ... Error! Bookmark not defined. 2.8 Hubungan Intellectual Capital terhadap Islamicity Performance Index ... Error! Bookmark not defined. 2.9 Hubungan Sharia Governance dan Intellectual CapitalError! Bookmark not defined.

2.10 Hubungan Sharia Governance dan Intellectual Capital terhadap Islamicity Performance Index ... Error! Bookmark not defined. 2.11 Penelitian Terdahulu ... Error! Bookmark not defined. 2.12 Kerangka Pemikiran ... Error! Bookmark not defined. 2.13 Hipotesis Penelitian ... Error! Bookmark not defined. BAB III METODOLOGI PENELITIAN ... Error! Bookmark not defined. 3.1 Objek Penelitian ... Error! Bookmark not defined. 3.2 Desain Penelitian ... Error! Bookmark not defined. 3.3 Definisi dan Operasionalisasi Variabel ... Error! Bookmark not defined. 3.4 Populasi dan Sampel Penelitian ... Error! Bookmark not defined. 3.4.1 Populasi Penelitian ... Error! Bookmark not defined. 3.4.2 Sampel Penelitian ... Error! Bookmark not defined. 3.5 Teknik Pengumpulan Data ... Error! Bookmark not defined. 3.6 Teknik Analisis Data dan Pengujian HipotesisError! Bookmark not defined.

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4.1.2.1 Sharia Governance (X1) ... Error! Bookmark not defined.

4.1.2.2 Intellectual Capital (X2) ... Error! Bookmark not defined.

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DAFTAR TABEL

Tabel 1.1 Peningkatan Profit Sharing di BUS 3

Tabel 2.1 Perbedaan Pedoman GCG dengan Pedoman Sharia Governance di Indonesia 25

Tabel 2.2 Skala dan Peringkat Kesesuaian Penilaian Indikator 27

Tabel 2.3 Bobot dari setiap Faktor 28

Tabel 2.4 Nilai Predikat Komposit 28

Tabel 2.5 Klasifikasi IC 30

Tabel 2.6 Klasifikasi Pendapatan yang dimasukan kedalam formula iB-VA 34

Tabel 2.7 Predictive Assessment Result Islamicity Performance Index 39

Tabel 2.8 Penelitian terdahulu 44

Tabel 3.1 Operasionalisasi Variabel 62

Tabel 3.2 Data purposive sampling 64

Tabel 3.3 BUS di Indonesia yang dijadikan Sampel Penelitian 65

Tabel 3.4 Sumber Data Penelitian 65

Tabel 4.1 Perhitungan self assessment BRIS tahun 2013 78 Tabel 4.2 Kualitas Sharia Governance BUS tahun 2011-2017 79 Tabel 4.3 Intellectual Capital berdasarkan iB-VAIC BUS tahun 2011-2017 87

Tabel 4.4 Rasio Profit Sharing (PSR) BUS Tahun 2011-2017 (dalam persen) 93

Tabel 4.5 Rasio Kinerja Zakat (ZPR) BUS Tahun 2011-2017 (dalam persen) 96

Tabel 4.6 Rasio Keadilan Distribusi (EDR) BUS Tahun 2011-2017 98

Tabel 4.7 Rasio Pendapatan Islami dengan Non Islami BUS 2011-2017 101

Tabel 4.8 Predictive Assessment IPI 104

Tabel 4.9 Hasil overview Uji Outer Model Konstruk Reflektif 106

Tabel 4.10 Output Outer Weigh 107

Tabel 4.11 Collinearity Statistic (VIF) 108

Tabel 4.12 OverviewHasil Pengujian PLS (R-Square) 108

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DAFTAR GAMBAR

Gambar 1.1 Penyaluran Zakat di beberapa BUS tahun 2014-2017 4

Gambar 1.2 Penyaluran Qardh di BUS tahun 2014-2017 5

Gambar 1.3 Hasil self assessment di beberapa BUS tahun 2014-2017 6

Gambar 2.1 Kerangka Pemikiran 60

Gambar 3.1 Hipotesis Pertama 73

Gambar 3.2 Hipotesis Kedua 74

Gambar 3.3 Hipotesis Ketiga 75

Gambar 4. 1 Grafik Nilai Komposit Sharia Governance tahun 2011 80 Gambar 4. 2 Grafik Nilai Komposit Sharia Governance tahun 2012 81 Gambar 4. 3 Grafik Nilai Komposit Sharia Governance tahun 2013 81 Gambar 4. 4 Grafik Nilai Komposit Sharia Governance tahun 2014 82 Gambar 4. 5 Grafik Nilai Komposit Sharia Governance tahun 2015 83 Gambar 4. 6 Grafik Nilai Komposit Sharia Governance tahun 2016 83

Gambar 4. 7 Grafik Nilai Komposit Sharia Governance tahun 2017 84

Gambar 4.8 Nilai iB-VAIC BUS tahun 2011 88

Gambar 4.15 Nilai PSR BUS tahun 2011-2017 94

Gambar 4.16 Nilai ZPR BUS tahun 2011-2017 97

Gambar 4.17 Nilai EDR BUS tahun 2011-2017 100

Gambar 4.18 Nilai Islamic vs Non Islamic Income BUS tahun 2011-2017 102

Gambar 4.19 Model Struktural (Koefisien Jalur) 104

Gambar 4.20 Model Struktural (Koefisien Jalur) Konstruk Reflektif 105

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Gambar 4.22 Model Struktural dengan Partial Least Square (Recalculate) 107