Detail Inovasi Perguruan Tinggi

Tema: Indonesian Journal of Sustainability Accounting and Management
Judul: Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting
Perguruan Tinggi: Universitas Pasundan
Jenis/sdm: dosen/0415048801

Tahun: 2019

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad, this is the basis for conducting this research to re-explain the ICG and ICSR relationship models. This study aims to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure on Islamic Social Reporting (ISR) with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on an Islamic banking in Indonesia. Testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that ROE mediates the effect of disclosure of ICG on ISR. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this study is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.