The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure

Budi, Ichsan Setiyo

doi:10.18196/jai.v22i2.10773

Cited by 6 publications

(13 citation statements)

References 34 publications

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“…If financial statement information is transparent and Islamic social responsibility disclosure demonstrates high accountability, interested people will continue to be loyal investors (Arifin & Wardani, 2016;Arshad et al, 2012). The declaration of Islamic social responsibility does not affect financial performance (Arshad et al, 2012;Budi, 2021). The study results are also consistent with this finding, despite several studies (Arifin & Wardani, 2016;Cahyaningtyas & Canggih, 2020) demonstrating that Islamic social responsibility positively affects ROA to evaluate financial performance.…”

Section: Figure 2 Path Analysis Modelsupporting

confidence: 81%

“…According to Arshad et al (2012) and Budi's (2021) study, the declaration of Islamic social responsibility has no effect on financial performance. The study results corroborate this finding.…”

Section: Figure 2 Path Analysis Modelmentioning

confidence: 99%

“…The Sharia supervisory board is responsible for overseeing Sharia compliance and serving as an advisory board for management decisions based on Sharia principles (Sutapa & Hanafi, 2019). In order to evaluate trustworthy and accurate financial statement information and enhance financial performance, stakeholders benefit from stakeholders' competence in corporate governance (Budi, 2021;Mardiani et al, 2019). H1: Islamic corporate governance directly affects positive financial performance According to signaling theory, stakeholder signals are brought on by the information gap between the principal and agent.…”

Section: Hypothesesmentioning

confidence: 99%

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The mediating effect of Islamic ethical identity disclosure on financial performance

Mutmainah,

Apriliantika

2023

Asian. J. Islam. Manag.

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Purpose – The present study examines the impact of Islamic corporate governance and social responsibility on financial performance.Methodology – The study was designed with a quantitative approach. Purposive sampling was used in this study. Data were garnered through panel data from annual reports on Islamic banking in Indonesia and Malaysia from 2018 to 2020. The data were analyzed employing the Path Analysis.Findings – Study findings demonstrate that Islamic social responsibility and corporate governance did not significantly impact financial performance. Additionally, disclosing its Islamic ethical identity, Islamic corporate governance had a substantial impact on financial performance. Islamic social responsibility, however, had no impact on financial performance when Islamic ethical identity was disclosed.Implication – The findings offer empirical insights for managing Islamic commercial banks in Indonesia and Malaysia to elevate the application of Islamic corporate governance and social responsibility. This transparently demonstrates the quality of governance and social responsibility of Islamic banking with the disclosure of Islamic ethical identity following the standards applied by Islamic banking affecting stakeholder satisfaction.Originality – This research contributes significantly to the realm of Islamic banking management. It examines the level of stakeholder satisfaction through the enactment of Islamic corporate governance as a form of supervision of management performance, Islamic social responsibility as a form of corporate concern for the surrounding environment and Islamic ethical identity disclosure to promote the image of Islamic banking.

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Section: Figure 2 Path Analysis Modelsupporting

confidence: 81%

Section: Figure 2 Path Analysis Modelmentioning

confidence: 99%

Section: Hypothesesmentioning

confidence: 99%

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The mediating effect of Islamic ethical identity disclosure on financial performance

Mutmainah,

Apriliantika

2023

Asian. J. Islam. Manag.

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“…Companies that are active by implementing social responsibility programs have been empirically proven capable of improving financial performance (Syamni et al, 2018). This aligns with the Good Management Theory statement that CSR is related to the company's financial performance (Budi, 2021). (Riyadh, Al-Shmam, and Firdaus 2022) and (Hermawan et al 2023) state that CSR has a significant effect on financial performance in Indonesian companies.…”

Section: Introductionmentioning

confidence: 57%

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

Puspitasari,

Jururi,

Hidayat

2023

J. Professional Business Review

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Purpose: The objective of this study was analyze the interrelationships of internal financial factors, which include financing risk and capital adequacy, ICG and ICSR as determinants of ROA in Islamic banking in Indonesia. Theoretical framework: Previous studies have provided mixed results regarding the application of ICG to profitability. Therefore, it is necessary to re-examine the implementation of ICG on the profitability of Islamic banks. Design/methodology/approach: The research sample consist of 14 sharia commercial banks in Indonesia in the study period 2012 to 2021 with a total of 130 observations. This study used multiple regression analysis. Findings: The results showed a negative effect of NPF on ROA financial performance. Furthermore, there was a positive effect of CAR and ICG disclosure on ROA financial performance. Meanwhile, disclosure of ICSR had no significant effect on ROA financial performance. Age control variables and Islamic bank size were found to have no effect on ROA. Research, Practical & Social implications: The government can make a regulation requiring Islamic banks in Indonesia to carry out ICSR because it is more suitable with business forms that use Islamic concepts. Originality/value: This study offers an examination of the factors affecting financial performance of financial and non-financial factors. Financial factors are seen in terms of financing risk and capital adequacy while non-financial factors are represented by sharia governance and sharia social responsibility in sharia commercial banks in Indonesia.

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“…Most of the studies (Abdullah & Asutay, 2021;Budi, 2021;Jan, Lai, & Tahir, 2021) showed that the implementation of Islamic corporate governance would only do well. It communicates the message of accountability, justice, consultation, integrity, truthfulness, sincerity, intention and brotherhood.…”

Section: Review Of Literaturementioning

confidence: 99%

The Process of Risk Management: Sketching the Providers of Islamic Micro-Finance

Awais¹,

Thaker²,

Raza³

et al. 2021

Ponte

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With the assistance of using comparative analysis and interviews, we have formulated study on two discreet types of Islamic microfinance institutions: Non-government organizations & Commercial financial institutions. This has relatively been done with the help of taking into consideration the systematic disbursement and repayment methods. Conclusively, both of the companies were susceptible to Shariah risk, operational risk and credit risk. Furthermore, company B has a well renowned goodwill in the market therefore, it is prone to reputational risk as well.

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The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure

Cited by 6 publications

References 34 publications

The mediating effect of Islamic ethical identity disclosure on financial performance

The mediating effect of Islamic ethical identity disclosure on financial performance

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

The Process of Risk Management: Sketching the Providers of Islamic Micro-Finance

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