Work

Integration of Corporate Governance and Social as a Catalyst for Islamic Banking Financial Performance; Evidence in Indonesia

Year: 2024

Type: article

Abstract: Corporate governance can be assessed from how the company has been run openly and transparently, to gain public trust in market mechanisms. Islamic banking in Indonesia shows a pattern that social activities are an obligation that must be carried out. Social is a characteristic of Indonesian banking, a financial institution that has implemented the concept of sharia. In this study, the sample used amounted to 132 data on BUS's financial statements for 11 years from 2010-2020. As a result, improved governance, actually led to a decline in financial performance, by the regression value of -0.1682. Meanwhile, the social variable shows that if social performance increases, financial performance also increases by 0.282.

Source: Indonesian Journal of Business Analytics

DOI: 10.55927/ijba.v4i4.10233

Authors: Sri Anugrah Natalina, Grahita Chandrarin, Maxion Sumtaxy, Rofik Efendi, Yuliani, Dijan Novia Saka

Institutions: UIN Syekh Wasil Kediri, Universitas Merdeka Malang

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4402368282

FWCI:

Cites:

Cited by:

Related to: 10