Description:
Abstract. This study aims to determine sharia compliance registers which consist of Islamic income ratio (ISIR), profit sharing ratio (PSR), Islamic investment ratio (IIR) and Islamic Corporate Governance with banking Self-Assessment, on financial performance which is proxied as Return On Assets ( ROA) This study uses a descriptive method with survey techniques on Islamic commercial banks in Indonesia for the period 2013-2017 with secondary data analysis using quantitative methods. The analytical tool used is multiple linear regression with the help of SPSS 20.0 program.The results of the study show through the F test that sharia compliance and Islamic corporate governance have a joint influence on financial performance. This is evidenced by the magnitude of the influence of Sharia Compliance on Financial Performance of 74.1%. Whereas through the sharia T test the compliance Islamic income ratio (ISIR) has a significant effect on financial performance of 2,305, the profit sharing ratio (PSR) has a significant effect on financial performance of 2,955, the Islamic investment ratio (IIR) has a significant effect on financial performance of 2,296 as well as islamic the corporate governance also significantly affected financial performance of 2,181.Keywords: Sharia Compliance, Islamic Corporate Governance, Roa, Sharia Commercial BanksAbstrak. Penelitian ini bertujuan untuk mengetahui pengaru sharia compliance yang terdiri dari islamic income ratio (ISIR), profit sharing ratio (PSR), islamic invesment ratio (IIR) dan islamic Corporate Governance dengan Self-Assessment perbankan, terhadap kinerja keuangan yang diproksikan Return On Asset (ROA) Penelitian ini menggunakan metode deskriptif dengan teknik survey pada bank umum syariah di indonesia periode 2013-2017 dengan analisis data sekunder menggunakan metode kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS 20.0.Hasil penelitian menunjukkan melalui uji F bahwa sharia compliance dan islamic corporate governance memiliki pengaruh secara bersama-sama terhadap kinerja keuangan . Hal ini dibuktikan dengan besarnya pengaruh Sharia Compliance terhadap Kinerja Keungan sebesar 74,1%. Sedangkan melalui uji T sharia compliance islamic income ratio (ISIR ) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.305, profit sharing ratio (PSR) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.955, islamic invesment ratio (IIR) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.296 begitu pula islamic corporate governanve juga berpengaruh secara signifikan terhadap kinerja keungan sebesar 2.181.Kata Kunci: Sharia Compliance , Islamic Corporate Governance , Roa, Bank Umum Syariah