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Financial Performance Mediation Model on the Influence of Islamic Corporate Governance on Sustainability Reports Moderated by Corporate Social Responsibility Musdalifa, Musdalifa; Afrizal, Afrizal; Mukhzarudfa, Mukhzarudfa; Hizazi, Achmad
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/p10xh090

Abstract

This research is motivated by the importance of implementing Islamic Corporate Governance in improving the performance and sustainability of Islamic banking, which still faces various challenges, such as low contribution to the economy and the quality of sustainability reporting. This study aims to analyze the effect of Islamic Corporate Governance on Sustainability Reports, with financial performance as a mediating variable and Corporate Social Responsibility as a moderating variable. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability reports of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data analysis was conducted to test the direct, indirect, and moderating effects between variables in the research model. The results show that Islamic Corporate Governance has a positive and significant effect on financial performance and Sustainability Reports. Financial performance is proven to act as a mediating variable, while Corporate Social Responsibility acts as a moderating variable that strengthens the relationship between governance and sustainability reporting. These findings indicate that the implementation of Sharia-based governance, supported by good financial performance and effective CSR practices, can improve corporate transparency and sustainability. The conclusion of this study confirms that the integration of Islamic Corporate Governance, sharia-based financial performance, and Corporate Social Responsibility is a key factor in improving the quality of Sustainability Reports in Islamic banking in Indonesia.
Co-Authors - Afrizal A Ifayani Haanurat Achmad Hizazi Adam Nursya Ban, Muh. Agustina , Agustina Ahmad Syarief Iskandar, Ahmad Syarief Ahmad Syawal Ahmad, Syafar Ainudzaky, Muhammad Aisyah Aisyah Akbar, M. Jalaludin Al Ansyori, Shafwan Alfian, Wahdan Aminuyati Andi Ahriani Anhar, Chairil Arif Wijaya Arifin, Arina Fathiyyah Asriani, Sri Bambang Sunatar Bunga, Markus Choirul Fajri Daswati Daswati Dian Permana, Dian Dilla, Dilla Dimpudus, Ariantje Evie Awuy Fadillah Slamat, Nurul Fatimah, Husnul Fiqar, Mujahid Sam Dzul Fitriani Fitriani Ghazali Samad, Ahmad Halimi, Ahmad Hamzah, M. Nasir Hariany Idris Hasbiullah, Hasbiullah Hasniaty, Hasniaty Hasriyati Anies, Siti Hidayat, Irwin Hidayat, Taopan Holyness Nurdin Singadimedja Ismail Ismail J, Reeny Purnamasari Jafar, Muh. Alfian Jayawarsa, A.A. Ketut Johanis Panggeso Kahar Kahar, Kahar Karfin, Karfin Kartika, Andy Visi Khaeri, Kasful Khamila, Khamila Khoirun Nisa Lince Bulutoding Maelany, Megawaty mahyani, aang Marsanda, Marsanda Masseni, Masseni Mawar, Putri Merlyn Kurniawati Muhajirin, H Mukhzarudfa, Mukhzarudfa Mustalia, Mustalia Nabir, Muhaemin Narro, Wahyuddin Nasrullah Nasrullah Ningsih, Istiana Nur Intan, Nur Nur Lailatul Musyafa’ah Nur, Makmur Jaya Nurfadillah Nurfadillah Nurhidayah Nurhidayah Nuri, R. Nurhayati Nurrahiya Nursahwal, Nursahwal Padang, Febriani Kapu’ Padapi, Astrini Padli, Herry Putri P, Feby R Nurhayati Nuri Rahmah Sari, Nur Rahman Ambo Masse Rahmansyah, Arif Rahmayani Rahmayani Raodahtul Jannah raudatul jannah Reni Reni, Reni Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Ricky Setiawan Rismawati Rismawati Riyadi, Alif Andaru Rusly, Riyan Salbia, Sar Salman, Faris Sangkala, Masnawaty Sedya Santosa Shakinah, Shofiatul Sudarman Sudarman Sudarman Sudarman Syahid, Abdur Rahman Syahruddin Hattab Syahruni, Sri Syam , St.Hajrah Syam, Selvina Syam, Selvira Syariati, Namla Elfa Syarif, Sintia Taqiyah, Yusrah Taqwa, Taqwa Tsabitul Azmi, Rizky Umi Habibah Wibiantari, Dela Putri Wijaya, Riko Wirmie Eka Putra Yonas F Riwu Yulia Andriani, Yulia