scholarly journals The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation

The Winners ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 95
Author(s):  
Ichsan Setiyo Budi ◽  
Rahmawati Prof Rahmawati Prof
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Financial Statements ◽  
Social Reporting ◽  
Islamic Banking ◽  
Annual Reporting ◽  
Report Data

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. 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 research 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.

scholarly journals Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting

2019 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Ichsan Setiyo Budi ◽  
Rahmawati Rahmawati ◽  
Falikhatun Falikhatun ◽  
Muthmainah Muthmainah ◽  
Ardi Gunardi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Social Role ◽  
Secondary Data ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
Annual Reporting ◽  
Report Data

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 Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure 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 Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN

2015 ◽  
Vol 11 (2) ◽  
pp. 107
Author(s):  
Kurniasih Jati Setyaningsih
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Control Variable ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Control Variables ◽  
Before And After

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,

scholarly journals Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

2021 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Ibnu Trilaksono ◽  
◽  
Agrianti Komalasari ◽  
Chara Pratami Tidespania Tubarad ◽  
Yuliansyah Yuliansyah ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Bank ◽  
Banking Sector ◽  
Stock Exchange ◽  
Social Reporting ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Exchange Contribution

Abstract Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.

scholarly journals Sustainable Business Practices and Firm’s Financial Performance in Islamic Banking: Under the Moderating Role of Islamic Corporate Governance

2019 ◽  
Vol 11 (23) ◽  
pp. 6606 ◽  
Author(s):  
Amin Jan ◽  
Maran Marimuthu ◽  
Rohail Hassan ◽  
Mehreen
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Islamic Banking ◽  
Managerial Ownership ◽  
Business Practices ◽  
Islamic Banks ◽  
Sustainable Business ◽  
Shariah Governance ◽  
Moderating Role

This paper examines the moderating role of Islamic corporate governance on the link between sustainable business practices and the firm’s financial performance. A post-crisis period sustainability data for the decade of 2008–2017 was collected by the study. For data collection, this study used the weighted content method. The Generalized Method of Moments (GMM) statistical test was used for empirical testing. The results of the study found that the link between sustainable business practices with the firm’s financial performance measured from the shareholders’ and the management’s perspective is positive, while the subjected link measured from the market perspective was found to be insignificant. This implies that the market stakeholders of the Islamic banks are reluctant for their bank’s spending on sustainable business practices. Interestingly, the insignificant link between sustainable business practices and market performance became significant with the moderating role of Shariah governance and managerial ownership. It shows that the moderating role of Shariah governance and managerial ownership is giving confidence to market stakeholders of Islamic banks for receiving a higher financial return through sustainable business practices initiatives. These results may provide insights for several policymakers of the Islamic banking industry about integrating vital sustainability practices in their business models and about the balanced moderating role of Islamic corporate governance in the link between sustainable business practice and the firm’s financial performance. It provides a roadmap to the Islamic banking industry for efficient management of sustainability practices from an Islamic perspective and subsequently improvement of financial performance through it.

scholarly journals DETERMINAN KINERJA KEUANGAN PERBANKAN SYARIAH PERIODE 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Kinanti Pradita Pangesti ◽  
Himawan Arif Sutanto
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Islamic Bank

The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance. .

scholarly journals The influence of intellectual capital, good corporate governance and accounting conservatism on company’s financial performance

2021 ◽  
Vol 3 (1) ◽  
pp. 1-26
Author(s):  
Rika Regina
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Capital Good ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Performance Study ◽  
Insignificant Effect ◽  
Good Corporate Governance

Purpose - This research aimed to determine the effect of intellectual capital, good corporate governance (board of commissioners, independent commissioners and managerial ownership) and accounting conservatism on company financial performance (study of companies listed on the Jakarta Islamic Index (JII) in 2017-2019).Method - The population in this research was 42 companies registered in JII 2017-2019. Purposive sampling method was used for sample selection and 16 companies were selected. This research used secondary data with multiple regression model data analysis.Result - The results of this research stated that intellectual capital had a positive and significant effect on the company's financial performance. Good corporate governance as measured by the board of commissioners, independent commissioners and managerial ownership had a negative but insignificant effect on the company's financial performance, and accounting conservatism had a positive but insignificant effect on the company's financial performance.Implication - Companies registered in JII are advised to improve the financial performance of their companies, especially those listed in 2017-2019.Originality - The secondary data sources used in this research were obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id.

scholarly journals Intellectual Capital and Good Corporate Governance Determinants of Financial Performance

2021 ◽  
Vol 1 (2) ◽  
pp. 205-214
Author(s):  
Herman Wijaya ◽  
Denny Kurnia ◽  
Kodriyah Kodriyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Secondary Data ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Good Corporate Governance

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.

scholarly journals PERAN NON PERFORMING FINANCING (NPF) DALAM HUBUNGAN ANTARA DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS BANK SYARIAH

2018 ◽  
Vol 6 (1) ◽  
pp. 145
Author(s):  
Taufikur Rahman ◽  
Dian Safitrie
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Secondary Data ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Islamic Banking ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
The Relationship

This study empirically examined the role of Non Performing Financing (NPF) as the intervening variable on the relationship between independent board and profitability. The population used in this study is all Islamic banking of Indonesia that consist of 13 Islamic banking. The writer took 11 Islamic banking as the sample of this research. The sampling technique used in this research is purposive sampling technique.Types of data used are secondary data. The data of this study collected from Islamic Banking companies that issue an annual report and a report on the implementation of good corporate governance periode of 2011-2015. This study has utilized path analysis to analyze the mediating effect of NPF on the relationship between board size independence and profitability. The result of this study suggest that empirically NPF does not mediate the relationship between independent board and profitability, so empirically NPF can not play the role as the intervening variable.The result of this study also suggest that independent board has positif effect on profitability (ROE), independent board has negative effect on NPF and NPF has not effect on profitability (ROA).

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