Pengaruh Kinerja Keuangan Dan Kinerja Sosial Terhadap Disiplin Pasar Perbankan Syariah Di Indonesia

Abstract

that can affect public confidence in Islamic banks. In providing an assessment of Islamic banks, the public needs information related to the results of operational activities of Islamic banks. The financial performance reporting format uses the CAMEL method and social performance uses the Islamicity Performance Index. This study aims to analyze the effect of financial performance and social performance on market discipline of Islamic commercial banks in Indonesia. The research sample is 11 BUS which publish annual reports for the 2015-2019 period on the BUS official website. Sample selection using purposive sampling. The data used are quantitative data. The analytical model used is multiple linear regression. The results of the statistical test of the study show that simultaneously financial performance and social performance have a significant effect on market discipline. And partially, the financial performance variable has a positive and significant effect on market discipline. Social performance variables have a positive and significant impact on market discipline.