Pengaruh Transparansi, Akuntabilitas dan Keadilan Terhadap Good Corporate Governance pada Bank Syariah Indonesia

Abstract

This quantitative study examines the influence of Transparency (X1), Accountability (X2), and Fairness (X3) on Good Corporate Governance (GCG) in Indonesian Sharia Banks, using a causal associative method with 30 respondents. Although the independent variables are considered quite reliable, there are significant problems with the validity and reliability of the dependent variable GCG (Y), which indicates measurement inconsistency. The results of multiple linear regression analysis show that simultaneously (F test) and partially (t test), Transparency, Accountability, and Fairness do not have a significant effect on GCG (R² only 7.7%). The study concludes that the tested model is weak and suggests improvements to the instrument (especially the Y variable) and additional samples for future research.

Keywords: Good Corporate Governance, Transparency, Accountability, Justice, Bank Syariah Indonesia

Abstrak

Penelitian kuantitatif ini menguji pengaruh Transparansi (X1), Akuntabilitas (X2), dan Keadilan (X3) terhadap Good Corporate Governance (GCG) pada Bank Syariah Indonesia, menggunakanmetode asosiatif kausal dengan 30 responden. Meskipun variabelindependen dinilai cukup reliabel, terdapat masalah signifikan pada validitas dan reliabilitas variabel dependen GCG (Y), yang menunjukkan inkonsistensi pengukuran. Hasil analisis regresi linear berganda menunjukkan bahwa secara simultan (Uji F) maupunparsial (Uji t), Transparansi, Akuntabilitas, dan Keadilan tidakberpengaruh signifikan terhadap GCG (R² hanya 7,7%). Penelitianmenyimpulkan bahwa model yang diuji lemah dan menyarankanperbaikan instrumen (khususnya variabel Y) serta penambahansampel untuk penelitian di masa depan.

Kata Kunci: Good Corporate Governance, Transparansi, Akuntabilitas, Keadilan, Bank Syariah Indonesia