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Evaluasi Kinerja Bank Syariah Di Indonesia Melalui Analisis Arus Kas Dan Laporan Good Corporate Governance (GCG) Serta Dampak Terhadap Profitabilitas

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"Objectives : This study aims to analyze the effect of operating cash flows,
investing cash flows, financing cash flows, and Good Corporate
Governance (GCG) on the profitability of Islamic banks in
Indonesia, as measured by Return on assets (ROA) during the
2019–2024 period. The research is motivated by the importance
of effective cash flow management in maintaining the financial
performance of Islamic banks amid intense competition in the
banking industry and global economic dynamics, as well as the
implementation of sound corporate governance practices.
Methods : This study uses secondary data obtained from the annual
reports and financial statements of Islamic commercial banks
registered with the Financial Services Authority (OJK) during
the research period. The analysis method employed is panel
data regression, with stages including the Chow test, Hausman
test, classical assumption tests, t-test, F-test, and the coefficient
of determination (R²) to test the hypotheses.
Results/findings : The results indicate that GCG has a significant effect on ROA,
whereas operating, investing, and financing cash flows have no
significant effect on ROA. Simultaneously, GCG and all cash
flow components significantly influence ROA. The coefficient of
determination shows that variations in ROA can be explained by
the independent variables in the model, while the remainder is
influenced by other factors beyond this study. The findings are
expected to serve as a reference for the management of Islamic
banks in improving financial performance through
strengthening corporate governance and optimizing cash flow
management"

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Availability

Detail Information

Series Title

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Call Number

REF 332.1 NUR e

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2310102045

Classification

332.1

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Islamic Bank
Profitability
ROA
Operating Cah Flow
Investing Cash Flow
Financing Cash Flow
Good Corporaten Gonvernance (GCG),

Specific Detail Info

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Statement of Responsibility

Siti Nurjanah

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