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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Tabarru': Islamic Banking and Finance Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Al-Mashrof: Islamic Banking and Finance Al-Mu'awanah Salam (Islamic Economics Journal) Az Zarqa': Jurnal Hukum Bisnis Islam Paradoks : Jurnal Ilmu Ekonomi JCAIP: Journal of Contemporary Applied Islamic Philanthropy
Ulul Azmi Mustofa, Ulul Azmi
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Journal : Adzkiya : Jurnal Hukum dan Ekonomi Syariah

 1 
PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILTY (ICSR) DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE(Studi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2020-2022) Kurniawan, Agus; Komalasari; Supaijo; Mustofa, Ulul Azmi
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9634

Abstract

This study aims to determine how much influence Islamic Corporate Social Responsibility (ICSR) which is proxied by Islamic Social Reporting (ISR), Good Corporate Governance (GCG) proxied by the Board of Independent Commissioners, Managerial Ownership and Institutional Ownership on Financial Performance. The research method used is quantitative descriptive with multiple linear regression analysis. The population of this study was 30 companies which were then taken using purposive sampling and the number of samples used was 54. The results showed that Islamic corporate social responsibility through Islamic social reporting had a significant negative effect on financial performance. The variable of good corporate governance through the Board of Independent Commissioners has a positive and insignificant effect on financial performance, for managerial ownership has a negative effect, not significant on financial performance, while institutional ownership has a significant positive effect on financial performance. Based on the results of statistical testing of Islamic Corporate Social Responsibility, the Board of Commissioners is independent, managerial ownership, and institutional ownership have a positive and significant effect on financial performance.
Co-Authors Agus Kurniawan Agus Kurniawan Agus Kurniawan Agus Kurniawan Agus Marimin Anik Anik Ardiansyah, Rian Asrul, Mutiarani Cintami, Nia Endarto, Eko Prasapto Nopi Erdina, Mullatifah Yossi Ersi Sisdianto Evi Ekawati Ferdiansyah, Rendi Ghina Ulfah Sachfurrohman Hariyanda, Muhammad Harun Santosa Iin Emy Prastiwi Ilmalana, Selma Juitaning Mustika Komalasari Leo Saputra Muhammad Fikri Nugraha Kholid Muhammad Hariyanda Muhammad Kurniawan Mullatifah Yossi Erdina Nia Cintami Novita, Resilia Nur Rachmad Sukowicaksono Putriani, Dewi Rafli Saputra Rezha Nia Ade Putri Edy Saputra, Rafli Sari, Dwi Retno Puspita Sari, Tria Nita Suharto Suherman, Suherman Supaijo Tria Nita Sari Yudi Siyamto Yuyun Yunarti