The Impact of Islamic Corporate Governance, Corporate Social Responsibility, and Sustainability Reporting on Financial Performance: A Quantitative Analysis of Islamic Banks in Asia (2017–2023)
##plugins.themes.academic_pro.article.main##
Abstract
Where the intent of This inquiry is to analyze the repercussion of the independent elementon the dependent elementon Islamic banks in Asia Inquiry year 2017-2023.This inquiry is a quantitative inquiry. This inquiry utilizes secondary data sourced from the official websites of each company, including the Annual Report, Financial Report, and Sustainability Report. The target group in This inquiry are Islamic banks in Asia. The sample of This inquiry consisted of 10 Islamic banks in the period 2017 to 2023. Up to 70 samples. The sampling method in this inquiry employs purposive sampling. The data examination technique utilized is multiple linear regression examination, conducted using the SPSS 25 software. The Discoveries of this inquiry exhibited that Islamic Corporate Governance variables have both partial and simultaneous repercussions on Financial performance. However, Islamic Corporate Social Responsibility and Sustainability Reporting do not have a partial repercussion on Financial performance. Meanwhile, when considered together, all independent variables collectively sway the dependent variable. Financial performance strives to enhance the resilience and competitiveness of Financial Services Institutions and has the principle of risk management, capacity building in the implementation of sustainable finance so that it can grow and develop sustainably.
##plugins.themes.academic_pro.article.details##
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright:
An author who publishes in Indonesian Journal of Islamic Ekonomics and Finance agrees to the following terms:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
License:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Aebi, V., Sabato, G., & Schmid, M. (2012). Risk management, corporate governance, and bank accomplishment in the financial crisis. Journal of Banking & Finance, 36(12), 3213–3226. https://doi.org/https://doi.org/10.1016/j.jbankfin.2011.10.020
Alexakis, C., Izzeldin, M., Johnes, J., & Pappas, V. (2019). Accomplishment and productivity in Islamic and conventional banks: Evidence from the global financial crisis. Economic Modelling, 79, 1–14. https://doi.org/https://doi.org/10.1016/j.econmod.2018.09.030
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020). Corporate Economic, Situational, and Social Sustainability Accomplishment Transformation through ESG Disclosure. In Sustainability (Vol. 12, Issue 9). https://doi.org/10.3390/su12093910
Amaliah Liwan, N., Haliah, H., & Nirwana, N. (2023). Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory. Dinasti International Journal of Economics, Finance & Accounting, 4(4 SE-Articles), 592–602. https://doi.org/10.38035/dijefa.v4i4.2044
Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M. M., Naim, D. M. A., & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: a comparative inquiry of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115. https://doi.org/10.1108/JFRA-01-2015-0016
Anggraini, D., & Mariana. (2023). Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Dan Intellectual Capital (IC)Terhadap Kinerja Perbankan Syariah di Indonesia. AKUNESA : Jurnal Akuntansi Unesa, 11(2), 118–127.
Arifin, A. L., Vikaliana, R., Latunreng, W., & Bari, A. (2022). Identification and Application of Good Corporate Governance Principles in the Guarantee industry in Indonesia. International Journal of Social Science and Business, 6(3), 316–325. https://doi.org/10.23887/ijssb.v6i1.44335
Baş, R. (2019). Repercussioniveness in a Cultural Context: Paternalistic Leadership on Organizational Accomplishment within a Cultural Tightness and Looseness Model / 2nd ERASMUS International Academic Res. In 2. ERASMUS Uluslararası Akademik Araştırmalar … (Issue December). https://www.inquirygate.net/publication/337946363
CHERQAOUI, S. (2019). ISLAMIC FINANCE GROWTH A CATALYST FOR FINANCIAL DEVELOPMENT. April. http://www.academia.edu/download/59413080/ARDELA_HYKA-HBKU_MA_THESIS-2019_20190527-49514-1b5kyio.pdf
Djuwita, D., Eka Setiowati, N., & Kulsum, U. (2019). The Sway of Sharia Compliance and Islamic Corporate Governance on Financial performance of Sharia Commercial Bank. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’Ah , 11(2), 205–220. https://doi.org/10.24235/amwal.v11i2.4072
Ella Annissa, Nurlaila, D. Y. S. J. N. (2024). THE SWAY OF ISLAMIC CORPORATE GOVERNANCE AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE IN INDONESIAN SHARIA COMMERCIAL BANK. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 221–245.
Ghozali. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Ginena, K. (2015). Ethics , Governance and Regulation in Islamic Finance: An introduction to the issues and papers (Vol. 4).
Gujarati. (2003). Basic Econometrics (4th ed.). McGraw Hill.
Handayani, Astuti, D. S. P., & Harimurti, F. (2018). Pengaruh Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan terhadap Profitabilitas Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan Tahun 2012-2016. Akuntansi Dan Sistem Teknologi Informasi, 14, 128–129.
Hanic, A., & Smolo, E. (2023). Islamic approach to corporate social responsibility: an international model for Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 16(1), 175–191. https://doi.org/10.1108/IMEFM-07-2021-0284
Illahi, I. (2019). Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya. EKONOMIKA SYARIAH : Journal of Economic Studies, 3(2), 1. https://doi.org/10.30983/es.v3i2.2553
Kartika, I., Kiryanto, K., & Cahyaningtyas, R. N. (2022). Maqasid Sharia-Based Accomplishment Enhancement Model: A Case Inquiry in Islamic Banks in Indonesia. International Journal of Islamic Business Ethics, 7(1), 16. https://doi.org/10.30659/ijibe.7.1.16-29
Kusumawati, F., Askandar, N. S., & Sudaryanti, D. (2021). Pengaruh Islamic Corporate Governance, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Sustainability Report Disclosure (Studi Empiris Pada Bank Umum Syariah Periode 2014 – 2019). E-Jra, 10(03), 84–93.
Mishra, P., Pandey, C. M., Singh, U., Gupta, A., Sahu, C., & Keshri, A. (2019). Descriptive Statistics and Normality Tests for Statistical Data. Annals of Cardiac Anaesthesia, 22(1). https://journals.lww.com/aoca/fulltext/2019/22010/descriptive_statistics_and_normality_tests_for.11.aspx
Muhammad Setyo Bawono. (2022). Peran Islamic Corporate Governance dan Islamic Corporate Social Responsibility terhadap Reputasi Perusahaan Serta Kinerja Keuangan. Jurnal Pendidikan Dan Konseling, 4, 5468–5481.
Najib, H., & Rini, R. (2019). Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah. Jurnal Akuntansi Dan Keuangan Islam, 4(2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nugroho, E. R. (2021). Implementation Of Sharia-Compliance In Islamic Bank Product Innovations. Prophetic Law Review, 3(2). https://doi.org/10.20885/plr.vol3.iss2.art4
Quintero, R. (2021). The Role of Independent Non-Executive Directors in Resolving Corporate Governance Disputes : A Framework of Conciliation for Repercussionively Addressing Controversies Within Shareholders , Stakeholders and the Board of Directors. Trento Student Law Review, 17–58.
Rappaport, A. (2005). The Economics of Short-Term performance Obsession. Financial Analysts Journal, 61(3), 65–79. https://doi.org/10.2469/faj.v61.n3.2729
Risman, A., & Susanti, A. (2023). DETERMINATION OF THE FIRM’S ACCOMPLISHMENT THROUGH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC INTELLECTUAL CAPITAL AND COMPANY SIZE: CASE STUDIES ON INDONESIAN ISLAMIC BANKS (2018–2021). The EUrASEANs: Journal on Global Socio-Economic Dynamics, 0(6(43) SE-Articles). https://doi.org/10.35678/2539-5645.6(43).2023.202-213
Sanusi, F. A., & Johl, S. K. (2022). Sustainable internal corporate social responsibility and solving the puzzles of accomplishment sustainability among medium size manufacturing companies: An empirical approach. Heliyon, 8(8), e10038. https://doi.org/10.1016/j.heliyon.2022.e10038
Septian, Y., & Eliza, A. (2022). ZAKAT, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH INDONESIA. Jurnal Akuntansi Dan Keuangan Islam, 10(April), 5–30.
Septiana, P., Zunaidi, A., & Lailatul Maghfiroh, F. (2022). The Sharia Supervisory Board’s (DPS) Role in Sharia Compliance in Sharia Banking. Proceedings of Islamic Economics, Business, and Philanthropy, 1(1 SE-Articles), 124–134. https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/227
Setiabudhi, H. (2022). Analisis Pengaruh Pengungkapan Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Riset Keuangan Dan Akuntansi, 8(2), 31–43. https://doi.org/10.25134/jrka.v8i2.8258
Setiyobudi, I., & Windyastuti, W. (2021). Islamic Corporate Governance and The Accomplishment of Sharia Banks. RSF Conference Series: Business, Management and Social Sciences, 1(3), 384–389. https://doi.org/10.31098/bmss.v1i3.351
Simbolon, J., dan Sueb, M. (2016). Pengaruh Pengungkapan Sustainability report terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia). Simposium Nasional Akuntansi XIX, Lampung. https://doi.org/. http://dx.doi.org/10.29264/jfor.v19i2.2124
Sisdianto, E., Razimi, M. S. A., Masykur, R., Mei Sari, R. D., & Robiansyah, A. (2023). The Repercussion of Situational Accomplishment on Financial performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable. Jurnal Ilmiah Akuntansi, 8(1), 191–205. https://doi.org/10.23887/jia.v8i1.52442
Soediro, A., & Meutia, I. (2018). Maqasid Syariah as a Accomplishment Framework for Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86. https://doi.org/10.18202/jamal.2018.04.9005
Stypulkowski, J. B., Bernardeau, F. G., & Jakubowski, J. (2018). Descriptive statistical examination of TBM performance at Abu Hamour Tunnel Phase I. Arabian Journal of Geosciences, 11(9), 191. https://doi.org/10.1007/s12517-018-3537-z
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Methods) (Volume 10). Alfabeta.
Suharli, S., Wahab, A., & Hamid Habbe, A. (2022). Application of Islamic Economic Principles in Realizing Management Banking Without Interest. Dinasti International Journal of Education Management And Social Science, 3(2), 277–288. https://doi.org/10.31933/dijemss.v3i2.1071
Sutrisno, S., & Widarjono, A. (2022). Is Profit–Loss-Sharing Financing Matter for Islamic Bank’s Profitability? The Indonesian Case. Risks, 10(11), 1–12. https://doi.org/10.3390/risks10110207
Syurmita, M. J. F. (2020). Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 1(2).
WIBOWO, I., & FARADIZA, S. A. (2014). Dampak Pengungkapan Sustainability report terhadap Kinerja Keuangan dan Pasar Perusahaan. Simposium Nasional Akuntansi.
Alexakis, C., Izzeldin, M., Johnes, J., & Pappas, V. (2019). Accomplishment and productivity in Islamic and conventional banks: Evidence from the global financial crisis. Economic Modelling, 79, 1–14. https://doi.org/https://doi.org/10.1016/j.econmod.2018.09.030
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020). Corporate Economic, Situational, and Social Sustainability Accomplishment Transformation through ESG Disclosure. In Sustainability (Vol. 12, Issue 9). https://doi.org/10.3390/su12093910
Amaliah Liwan, N., Haliah, H., & Nirwana, N. (2023). Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory. Dinasti International Journal of Economics, Finance & Accounting, 4(4 SE-Articles), 592–602. https://doi.org/10.38035/dijefa.v4i4.2044
Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M. M., Naim, D. M. A., & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: a comparative inquiry of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115. https://doi.org/10.1108/JFRA-01-2015-0016
Anggraini, D., & Mariana. (2023). Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Dan Intellectual Capital (IC)Terhadap Kinerja Perbankan Syariah di Indonesia. AKUNESA : Jurnal Akuntansi Unesa, 11(2), 118–127.
Arifin, A. L., Vikaliana, R., Latunreng, W., & Bari, A. (2022). Identification and Application of Good Corporate Governance Principles in the Guarantee industry in Indonesia. International Journal of Social Science and Business, 6(3), 316–325. https://doi.org/10.23887/ijssb.v6i1.44335
Baş, R. (2019). Repercussioniveness in a Cultural Context: Paternalistic Leadership on Organizational Accomplishment within a Cultural Tightness and Looseness Model / 2nd ERASMUS International Academic Res. In 2. ERASMUS Uluslararası Akademik Araştırmalar … (Issue December). https://www.inquirygate.net/publication/337946363
CHERQAOUI, S. (2019). ISLAMIC FINANCE GROWTH A CATALYST FOR FINANCIAL DEVELOPMENT. April. http://www.academia.edu/download/59413080/ARDELA_HYKA-HBKU_MA_THESIS-2019_20190527-49514-1b5kyio.pdf
Djuwita, D., Eka Setiowati, N., & Kulsum, U. (2019). The Sway of Sharia Compliance and Islamic Corporate Governance on Financial performance of Sharia Commercial Bank. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’Ah , 11(2), 205–220. https://doi.org/10.24235/amwal.v11i2.4072
Ella Annissa, Nurlaila, D. Y. S. J. N. (2024). THE SWAY OF ISLAMIC CORPORATE GOVERNANCE AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE IN INDONESIAN SHARIA COMMERCIAL BANK. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 221–245.
Ghozali. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Ginena, K. (2015). Ethics , Governance and Regulation in Islamic Finance: An introduction to the issues and papers (Vol. 4).
Gujarati. (2003). Basic Econometrics (4th ed.). McGraw Hill.
Handayani, Astuti, D. S. P., & Harimurti, F. (2018). Pengaruh Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan terhadap Profitabilitas Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan Tahun 2012-2016. Akuntansi Dan Sistem Teknologi Informasi, 14, 128–129.
Hanic, A., & Smolo, E. (2023). Islamic approach to corporate social responsibility: an international model for Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 16(1), 175–191. https://doi.org/10.1108/IMEFM-07-2021-0284
Illahi, I. (2019). Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya. EKONOMIKA SYARIAH : Journal of Economic Studies, 3(2), 1. https://doi.org/10.30983/es.v3i2.2553
Kartika, I., Kiryanto, K., & Cahyaningtyas, R. N. (2022). Maqasid Sharia-Based Accomplishment Enhancement Model: A Case Inquiry in Islamic Banks in Indonesia. International Journal of Islamic Business Ethics, 7(1), 16. https://doi.org/10.30659/ijibe.7.1.16-29
Kusumawati, F., Askandar, N. S., & Sudaryanti, D. (2021). Pengaruh Islamic Corporate Governance, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Sustainability Report Disclosure (Studi Empiris Pada Bank Umum Syariah Periode 2014 – 2019). E-Jra, 10(03), 84–93.
Mishra, P., Pandey, C. M., Singh, U., Gupta, A., Sahu, C., & Keshri, A. (2019). Descriptive Statistics and Normality Tests for Statistical Data. Annals of Cardiac Anaesthesia, 22(1). https://journals.lww.com/aoca/fulltext/2019/22010/descriptive_statistics_and_normality_tests_for.11.aspx
Muhammad Setyo Bawono. (2022). Peran Islamic Corporate Governance dan Islamic Corporate Social Responsibility terhadap Reputasi Perusahaan Serta Kinerja Keuangan. Jurnal Pendidikan Dan Konseling, 4, 5468–5481.
Najib, H., & Rini, R. (2019). Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah. Jurnal Akuntansi Dan Keuangan Islam, 4(2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nugroho, E. R. (2021). Implementation Of Sharia-Compliance In Islamic Bank Product Innovations. Prophetic Law Review, 3(2). https://doi.org/10.20885/plr.vol3.iss2.art4
Quintero, R. (2021). The Role of Independent Non-Executive Directors in Resolving Corporate Governance Disputes : A Framework of Conciliation for Repercussionively Addressing Controversies Within Shareholders , Stakeholders and the Board of Directors. Trento Student Law Review, 17–58.
Rappaport, A. (2005). The Economics of Short-Term performance Obsession. Financial Analysts Journal, 61(3), 65–79. https://doi.org/10.2469/faj.v61.n3.2729
Risman, A., & Susanti, A. (2023). DETERMINATION OF THE FIRM’S ACCOMPLISHMENT THROUGH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC INTELLECTUAL CAPITAL AND COMPANY SIZE: CASE STUDIES ON INDONESIAN ISLAMIC BANKS (2018–2021). The EUrASEANs: Journal on Global Socio-Economic Dynamics, 0(6(43) SE-Articles). https://doi.org/10.35678/2539-5645.6(43).2023.202-213
Sanusi, F. A., & Johl, S. K. (2022). Sustainable internal corporate social responsibility and solving the puzzles of accomplishment sustainability among medium size manufacturing companies: An empirical approach. Heliyon, 8(8), e10038. https://doi.org/10.1016/j.heliyon.2022.e10038
Septian, Y., & Eliza, A. (2022). ZAKAT, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH INDONESIA. Jurnal Akuntansi Dan Keuangan Islam, 10(April), 5–30.
Septiana, P., Zunaidi, A., & Lailatul Maghfiroh, F. (2022). The Sharia Supervisory Board’s (DPS) Role in Sharia Compliance in Sharia Banking. Proceedings of Islamic Economics, Business, and Philanthropy, 1(1 SE-Articles), 124–134. https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/227
Setiabudhi, H. (2022). Analisis Pengaruh Pengungkapan Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Riset Keuangan Dan Akuntansi, 8(2), 31–43. https://doi.org/10.25134/jrka.v8i2.8258
Setiyobudi, I., & Windyastuti, W. (2021). Islamic Corporate Governance and The Accomplishment of Sharia Banks. RSF Conference Series: Business, Management and Social Sciences, 1(3), 384–389. https://doi.org/10.31098/bmss.v1i3.351
Simbolon, J., dan Sueb, M. (2016). Pengaruh Pengungkapan Sustainability report terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia). Simposium Nasional Akuntansi XIX, Lampung. https://doi.org/. http://dx.doi.org/10.29264/jfor.v19i2.2124
Sisdianto, E., Razimi, M. S. A., Masykur, R., Mei Sari, R. D., & Robiansyah, A. (2023). The Repercussion of Situational Accomplishment on Financial performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable. Jurnal Ilmiah Akuntansi, 8(1), 191–205. https://doi.org/10.23887/jia.v8i1.52442
Soediro, A., & Meutia, I. (2018). Maqasid Syariah as a Accomplishment Framework for Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86. https://doi.org/10.18202/jamal.2018.04.9005
Stypulkowski, J. B., Bernardeau, F. G., & Jakubowski, J. (2018). Descriptive statistical examination of TBM performance at Abu Hamour Tunnel Phase I. Arabian Journal of Geosciences, 11(9), 191. https://doi.org/10.1007/s12517-018-3537-z
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Methods) (Volume 10). Alfabeta.
Suharli, S., Wahab, A., & Hamid Habbe, A. (2022). Application of Islamic Economic Principles in Realizing Management Banking Without Interest. Dinasti International Journal of Education Management And Social Science, 3(2), 277–288. https://doi.org/10.31933/dijemss.v3i2.1071
Sutrisno, S., & Widarjono, A. (2022). Is Profit–Loss-Sharing Financing Matter for Islamic Bank’s Profitability? The Indonesian Case. Risks, 10(11), 1–12. https://doi.org/10.3390/risks10110207
Syurmita, M. J. F. (2020). Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 1(2).
WIBOWO, I., & FARADIZA, S. A. (2014). Dampak Pengungkapan Sustainability report terhadap Kinerja Keuangan dan Pasar Perusahaan. Simposium Nasional Akuntansi.