This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.
This study aims to determine and analyze the influence of the Board of Commissioners, the Audit Committee and the Sharia Supervisory Board on the Performance of Sharia commercial banks Empirical studies on Sharia commercial banks in 2014-2018 both simultaneously and in part. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 10 Islamic banks from 12 Islamic banks. Based on the results of the study note that the board of commissioners, audit committees, sharia supervisory boards simultaneously affect the performance of Islamic banks. But partially, the board of commissioners, audit committee, sharia supervisory board did not affect the performance of Islamic Banks in Islamic Banking in 2014-2018.
This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.
This study discusses financial comparisons, company size and agency costs to financial difficulties. The sample used in this study is a retail company listed on the Stock Exchange in 2016-2018 with a sampling method that is purposive sampling, so a sample of 19 companies is obtained. This study uses logistic regression data analysis techniques. The results showed that profitability, liquidity had a significant negative effect and leverage had a significant positive effect on financial distress, while company size and agency costs had no significant effect on financial distress.
This study aims to find the influence of intellectual capital with financial performance in Indonesian Stock Exchange. The independent variable of this research is element of Green Intellectual Capital, consist of intellectual capital and corporate social responsibility (CSR). Intellectual capital calculation used public method, that is consisting of VACA (Value Added Capital Assets), VAHU (Value Added Human Capital), STVA (Structural Value Added). Corporate Social Responsibility (CSR) measured by action of corporate to public environment. Financial performance is measured by return on Assets (ROA). This research using secondary data from annual report. This research used multiple regressions that measured by Guilford standards value (1956). Research found that green intellectual capital has positive effect to financial performance but the effect is not significant. It is caused by imbalance investment in intellectual capital elements. Invest in human capital and then invest in STVA is high enough but invest in VACA is very low. CSR action by corporate is not influence to financial performance. They are more interested to low price and a high quality product. This study suggests, invest to intellectual capital must be balanced to achieve high financial performance in future and CSR action by corporate subject to increase people income.
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