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PENGARUH ISLAMIC SOCIAL REPORTING, SHARIAH COMPLIANCE DAN KINERJA KEUANGAN TERHADAP REPUTASI BANK UMUM SYARIAH TAHUN 2020 – 2024 DENGAN VARIABEL ISLAMIC CORPORATE GOVERNANCE SEBAGAI MODERASI

This study aims to analyze the effect of Islamic Social Reporting (ISR), Shariah Compliance, and financial performance proxied by Return on Equity (ROE) on the reputation of Islamic Commercial Banks during the 2020–2024 period, as well as to examine the moderating role of Islamic Corporate Governance (ICG). This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of Islamic Commercial Banks. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Islamic Social Reporting, Shariah Compliance, and Return on Equity have a positive and significant effect on corporate reputation. Furthermore, Islamic Corporate Governance is proven to moderate and strengthen the relationship between ISR, Shariah Compliance, and ROE on corporate reputation. These findings suggest that the reputation of Islamic banks is not solely determined by financial performance, but also by adherence to Shariah principles and the quality of corporate governance practices. This study implies that strengthening Islamic Corporate Governance plays a strategic role in enhancing the effectiveness of social responsibility disclosure, Shariah compliance, and financial performance in building a sustainable corporate reputation.

Availability
#
Central Library (Reference) T1938042026
T193804
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1938042026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xx, 108 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.807
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Akuntansi untuk Lembaga Khusus
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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