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All Journal Proceeding International Conference on Information Technology and Business Journal Dialectica (Journal of Accounting Research)
Delli Maria
Institut Informatika dan Bisnis Darmajaya
Computer Science & IT Economics, Econometrics & Finance

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Profitability of Bank Muamalat Indonesia Delli Maria; Renata Mayang Sari
Prosiding International conference on Information Technology and Business (ICITB) 2021: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 7
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

Bank Muamalat Indonesia has the first islamic bank in Indonesia which has decreased very drastically in profit. This research aims to proved empirically the factors that affect the profitability of Bank Muamalat Indonesia. The method of analysis used multiple linear regression analysis with the help of SPPS software version 20. The level ofconfidence was 95%. The research data was taken from the Income Statement and Balance Sheet of Bank Muamalat Indonesia. The results of the research have show that the Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) have a significant effect on the profitability (ROA) of Bank Muamalat Indonesia. Meanwhile, Non- Performing Financial (NPF) and Financing to Deposit Ratio (FDR) have no significant effect on Bank Muamalat Indonesia's ability to earn profit.Keywords—Profitability, Bank Muamalat
SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP IN ENERGY SECTOR COMPANIES Meryl Amara; Delli Maria
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.109

Abstract

Research Objectives: This study aims to empirically examine the effects of Sustainability Report Disclosure and Corporate Social Responsibility (CSR) on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. It also investigates whether managerial ownership moderates the relationships between Sustainability Report Disclosure, CSR, and financial performance. Design Methodology / Approach Research: This study employs a quantitative research approach using secondary data obtained from annual reports and Sustainability Reports of energy sector companies listed on the IDX. The sample was selected using purposive sampling, resulting in 48 companies/observations. Financial performance was measured using Return on Assets (ROA), while the hypotheses were tested using PROCESS Macro version 4.2 for SPSS 26 to assess direct and moderating effects. Research Results: The results indicate that Sustainability Report Disclosure does not have a significant effect on financial performance, with a significance value of 0.144. Similarly, Corporate Social Responsibility does not significantly affect financial performance, with a significance value of 0.291. Managerial Ownership has a significant direct effect on financial performance in the Sustainability Report model (p = 0.013). However, managerial ownership does not significantly moderate the relationship between Sustainability Report Disclosure and financial performance (p = 0.196) or between CSR and financial performance (p = 0.095). Implication of Research Results: These findings indicate that sustainability disclosure and CSR activities in the Indonesian energy sector may generate benefits that are predominantly long-term and non-financial, making their effects on short-term financial performance less immediately observable. The findings also suggest that managerial ownership alone is insufficient to strengthen the financial benefits of sustainability and CSR practices. Companies should therefore integrate sustainability and CSR initiatives more strategically with their core business objectives to enhance their potential contribution to financial performance.
Co-Authors Meryl Amara Renata Mayang Sari