Main Article Content
Strive for innovative Islamic banking in offering products and building a good reputation in following the development of the Islamic financial industry to trigger an increasingly competitive level of competition. Building a good reputation is largely determined by the identity of the company itself. Islamic banking has a higher moral responsibility than conventional banking or other public companies because there are social values and justice that must be met. study This was conducted to reveal that ethical identity significantly influences the financial performance of Islamic banking companies which have restrictions on Islamic commercial banks in Indonesia. This research will be conducted using secondary data in the form of annual reports issued from Islamic banks in Indonesia from 2008-2018 through the websites of each Islamic bank. The population of this study is Sharia banks that are listed on the Indonesia Stock Exchange or listed at Bank Indonesia. The update of this study is that this research will replace the measurement variable profitability from ROA to NPM and change the year from 2008-2018 compared to the previous study, using only the period 2010-2013.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.
Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author.
2. Bank Indonesia, 1998. Undang-Undang No. 10 tahun 1998 : tentang perbankan. Jakarta.
3. Bank Indonesia, 2008. Undang-Undang No. 21 tahun 2008 : tentang perbankan syariah. Jakarta.
4. Berrone, P., Surroca, J. dan Tribo, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating role of stakeholder satisfaction, Journal of Business Ethics 76 (1): 35-53.
5. Berrone, Pascual, Jordi Surroca and Josep A. Tribo. (2007). Corporate Ethical Identity as a Determinant of Firm Performance: A Test of the Mediating Role of Stakeholder Satisfaction.Journal of Business Ethics 76:35–53.
6. Brigham, Eugene dan Houston, Joel F. 2013. Dasar-Dasar Manajemen Keuangan Edisi 11 Buku 2 Jakarta: Salemba Empat.
7. Chun, Jinseok S., Yuhyung Shin, Jin Nam Choi and Min Soo Kim. (2011). How Does Corporate Ethics Contribute to Firm Financial Performance?: The MediatingnRole of Collective Organizational Commitment and Organizational Citizenship Behavior. Journal of Management 2013 39: 853.
8. Darsono dan Ashari, 2012, Pedoman Praktis Memahami Laporan Keuangan, Yogyakarta: Andi.
9. Fauziyah, Yunika dan Siswantoro, Dodik. (2016). Analisis Pengungkapan Identitas Islam dan Kinerja Keuangan Perbankan Syariah di Indonesia, Jurnal Simposium Nasional Akuntansi XIX, Lampung.
10. Haniffa, Roszaini dan Mohammad Hudaib. (2007). Exploring the ethical identity of Bank syariah via communication in annual reports. Journal of Business Ethic, 76:97-116.
11. Haniffa, R. dan Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication inannual reports, Journal of Business Ethics 76: 97–116.
12. Harahap, Sofyan Syafri (2011), Teori Akuntansi Edisi Revisi 2011. Jakarta: Rajawali Pers.
13. Karasek, Ray and Phil Bryant. (2012). Signaling Theory: Past, Present, and Future.Academy of Strategic Management Journal, Volume 11, Number 1, 2012.
14. Kasmir, 2013. Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada.
15. Lince B. & Ruslim A., Muh. (2018). Perbandingan Kinerja dan Pengungkapan Etika Islam Pada PT Bank Muamalat dengan PT Bank BRI Syariah. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol. 2, No.1 April 2018.
16. Muhibbai, Azhara dan Basri, H.. 2017. Pengaruh Pengungkapan Identitas Etis Islam, Agency Cost dan Modal Intelektual Terhadap Kinerja Keuangan (Studi Pada Bank Umum Syariah Periode 2010-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi. Vol. 2, No. 1. Hal. 30-37.
17. Oktaviana, Ulfi Kartika dan Romi Faslah. 2015. Faktor Penentu Keberlanjutan Pengungkapan Etika di Bank Syariah di Indonesia. KRA II. Malang.
18. Purwanto. Agus. 2011. Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsibility. Vol. 8 No. 1, November 2011: 1-94.
19. Rasyid, Abdul. 2015. Hukum Perbankan Syariah Di Indonesia. Diakses tanggal: 22 September 2019. Pukul 21.43 WIB https://business-law.binus.ac.id/2015/06/02/hukum-perbankan-syariah-di-indonesia/
20. Syamsudin, Lukman. 2014. Manajemen Keuangan Perusahaan. PT. Gramedia Pustaka Utama. Jakarta.
21. Waddock, S. A. and S. B. Graves. (1997). The Corporate Social Performance-Financial Performance Link. Strategic Management Journal, 18(4), 303–319.
22. Zaki, A., Mahfud, S. dan Zuni, B. (2014). The association of Islamic bank ethical identity and financial performance: Evidence from Asia, Asian Journal of Business Ethics 3 (2): 97-110