PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA COMPLIANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA “STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA PADA PERIODE 2021-2024”.

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PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA COMPLIANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA “STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA PADA PERIODE 2021-2024”.

Sutrisno, Irsyad Erlangga Alifian - Personal Name;

This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with multiple linear regression analysis methods. The data used are secondary data obtained from the companies' annual reports during the research period. The results show that Islamic Corporate Governance (ICG) has a negative and significant effect on financial performance. This indicates that the improvement of sharia governance mechanisms has not been able to provide a direct impact on increasing the company's profitability. Islamic Social Reporting (ISR) also has a negative and significant effect on financial performance, indicating that increased disclosure of sharia-based social responsibility may increase operational costs, thereby reducing profits in the short term. Meanwhile, Sharia Compliance has a positive and significant effect on financial performance, meaning that the higher the level of compliance with sharia principles, the higher the company's financial performance. These findings support the Sharia Enterprise Theory and Stakeholder Theory, which state that sharia compliance can increase stakeholder trust and strengthen the company's reputation, thereby having a positive impact on profitability. This study is expected to serve as a reference for companies in optimizing the implementation of sharia principles in order to improve financial performance in a sustainable manner. Keywords: Islamic Corporate Governance, Islamic Social Reporting, Sharia Compliance, Financial Performance.

Availability

Central Library (REFERENCES) T1942802026

T194280

Available but not for loan - Not for Loan

Detail Information

Series Title: -
Call Number: T1942802026
Publisher: Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026
Collation: xviii, 178 hlm.; ilus.; tab.; 29 cm.
Language: Indonesia
ISBN/ISSN: -
Classification: 657.307
Content Type: Text
Media Type: -
Carrier Type: -
Edition: -
Subject(s): Bank Syariah
Prodi Ekonomi Akuntansi
Specific Detail Info: -
Statement of Responsibility: TUTI

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PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA COMPLIANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA “STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA PADA PERIODE 2021-2024”.

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