THE INFLUENCE OF IPI, ISR DISCLOSURE, FDR, ISLAMIC ETHICAL IDENTITY, AND MARKET SHARE ON FINANCIAL PERFORMANCE (Study on Sharia Commercial Banks for the 2018-2022 Period)

Abstract

The purpose of this study is to find out the influence of Islamicity Performance Index (IPI), Islamic Social Reporting (ISR), Financing to Deposit Ratio (FDR), Islamic Ethical Identity, and Market Share towards Financial Performance Indonesian Sharia Commercial Bank using the research period from 2018 to 2022. This study is a type of quantitative research using secondary data with a population of 13 populations of Sharia Commercial Banks. The sample research methods in this study are Purposive Sampling and obtained 10 samples of Sharia Commercial Banks that met the criteria. The data analysis techniques in this study used descriptive statistical analysis, classical assumption tests, multiple linear regression analysis and hypothesis testing, and used the help of a computer program, namely the IBM SPSS Statistics Version 25 program. The results of this study are Profit Sharing Ratio, Financing to Deposit Ratio, and Market Share has a significant positive effect on financial performance (Maqashid Sharia Index). Zakat Performance Ratio, Islamic Social Reporting, and Islamic Ethical Identity has no effect on financial performance (sharia maqashid index).