Analysis of ICG and The Size of Companies to Islamic Banking Financial Performance

摘要

The purpose of this research was to prove the application of Islamic Corporate Governance (ICG) and Firm Size effect on the financial performance of Islamic banking. This research includes the type of quantitative research using secondary data to test the hypothesis. The population that used a of 11 companies, and after the selection of 8 affected the company, which provided the sample. The results of this study ICG do not have an effect on the financial performance of Sharia banking. Because ICG is still included in the voluntary disclosure. The result demonstrated the significance of 0.625 value greater than 0.05, and the size effect on the financial performance of the company Syaria Banking. Because of the size of the small company a great reflection of the companies that appear in the value of the total assets of the company at year end balance sheet. Then it is shown with the value significance of 0.021 less than 0.05. The impact of this paper is sharia banking must have to give attention to ICG although in this paper haven't effect in company performance, because it can be differentiator with conventional bank.