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Corporate Social Responsibility and Perceived Performance in Islamic Banking: The Mediating Role of Corporate Reputation and the Moderating Role of Religiosity

Year: 2026

Type: article

Abstract: This study examines the influence of Corporate Social Responsibility (CSR) on perceived performance through corporate reputation, moderated by religiosity, among Bank Jakarta Syariah stakeholders. A survey of 390 respondents (262 customers and 128 employees) was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Results show that CSR positively affects corporate reputation, which strongly drives perceived performance. Religiosity significantly reinforces the CSR–reputation link. Crucially, the mediation mechanism varies by sample structure: for individual customer and employee sub-samples, the direct effect of CSR on performance is non-significant, establishing corporate reputation as a Full Mediator. Conversely, for the pooled sample of all respondents, both direct and indirect paths are significant, demonstrating Partial Mediation, where indirect channels contribute more to total influence. These findings indicate that stakeholders evaluate performance primarily through reputational signals generated by social responsibility initiatives, a mechanism amplified by higher religiosity. This research extends Stakeholder Theory, the Resource-Based View, and the Theory of Planned Behavior into regional Islamic banking, offering managerial insights for designing Sharia-aligned CSR programs to build sustainable reputational capital and performance perceptions.

Source: Danadyaksa.

Authors: Sara Sekartadji Hutajulu, Cupian Cupian, Amelia Hayati

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7217618092

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