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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian el-Buhuth: Borneo Journal of Islamic Studies Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Teknologi dan Manajemen Industri Terapan The Es Economics and Entrepreneurship Borneo Islamic Finance and Economics Journal (BIFEJ) Jurnal Oportunitas : Ekonomi Pembangunan AMMA : Jurnal Pengabdian Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Horizon: Indonesian Journal of Multidisciplinary INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi Syariah Mulawarman (JESM) Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Rinna Ramadhan Ain Fitriah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Social Sciences Other

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The Role of Profitability as a Mediating Variable in the Relationship between Sustainability Reporting and Firm Value in Islamic Commercial Banks in Indonesia Rinna Ramadhan Ain Fitriah; Samsul Muhammad La Ane
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23839

Abstract

Introduction: This study addresses the inconsistency of prior empirical findings regarding the effect of sustainability reporting on firm value, particularly in the Islamic banking sector where financial indicators remain dominant in investment decisions. The significance of this research lies in providing a clearer understanding of how sustainability practices contribute to firm value. Therefore, this study aims to examine the role of financial performance as a mediating variable in the relationship between sustainability reporting and firm value in Islamic commercial banks in Indonesia. Methods: This research employs a causal quantitative approach using panel data from 10 Islamic commercial banks over the 2022–2024 period. Data are obtained from annual reports, sustainability reports, and financial statements. The analysis was conducted using panel data regression and the Sobel test to examine the mediating effect. Results: The findings indicate that sustainability reporting has a positive effect on financial performance. In addition, financial performance significantly enhances firm value and acts as a mediating variable in the relationship between sustainability reporting and firm value. Conclusion and suggestion: The results confirm that sustainability practices contribute to firm value indirectly through financial performance. Therefore, Islamic commercial banks are encouraged to strengthen the quality of sustainability reporting as a strategic effort to improve firm value and maintain long-term performance.
Co-Authors Abiyajid Bustami Abiyajid Bustami Akbar Lufi Zulfikar Amanda Azwar Azhari Azhari, Amanda Azwar Bambang Iswanto Bustami, Abiyajid Citra, Mitra Julia Indra Maulana Isna Yuningsih Isna Yuningsih Misbahul Munir Muh Shadiqul Fajri AF Nayla Nurfadhila Nurfiza Widayati Nurfiza Widayati Prameswari, Fera PURWANTI PURWANTI Putri, Noor Armalia Rabiatul Adawiyah Samsul Muhammad La Ane Selly Swandari Susanti, Dahlia Norjanah Norma Swadia Gandhi Mahardhika Swadia Gandhi Mahardika