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PENGARUH STRUKTUR MODAL, KEUANGAN KEBERLANJUTAN, DAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERNANCE (ICG) SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH TAHUN 2021-2024

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This study aims to analyze the effect of Capital Structure, Sustainable Finance, and Islamic Social Reporting (ISR) on Financial Performance proxied by Return on Equity (ROE) in Islamic Commercial Banks during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance (ICG) as a moderating variable. This research employs a quantitative approach using secondary data obtained from the annual reports of Islamic Commercial Banks. The analytical method applied in this study is Moderated Regression Analysis (MRA). The results indicate that Capital Structure has a negative and significant effect on Financial Performance, Sustainable Finance has a positive and significant effect on Financial Performance, and Islamic Social Reporting has a positive and significant effect on Financial Performance. Furthermore, Islamic Corporate Governance strengthens the effect of Capital Structure on Financial Performance. However, Islamic Corporate Governance weakens the effect of Sustainable Finance and Islamic Social Reporting on Financial Performance. These findings suggest that the financial performance of Islamic Commercial Banks is influenced by capital structure policies, the implementation of sustainable finance, and sharia-based social reporting practices, whose effectiveness is supported by the quality of Islamic corporate governance implementation.

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Detail Information

Series Title

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Call Number

T1941532026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 158 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Bank Syariah
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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