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All Journal Journal La Sociale Journal of Social Commerce
Gah, Tiffany Natalia Petronela
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Economics, Econometrics & Finance Social Sciences

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The Influence of Good Corporate Governance, Corporate Social Responsibility, and Return on Assets on the Value of Islamic Banks Gah, Tiffany Natalia Petronela; Wulandari, Agusta Amanda; Rupilu, Wilsna; Poeh, Melda Mariana
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.162

Abstract

This paper examines the process by which Islamic commercial banks in Indonesia create firm value via the interaction of governance mechanisms, moral signaling, as well as, financial performance. Based on more or less numerous forms of multiple linear regression analyses in 12 Sharia compliance banking institutions between 2019 and 2022, the study will investigate the corresponding influence of Islamic Good Corporate Governance (IGCG), Islamic Corporate Social Responsibility (ICSR), and Return on Assets (ROA) on investor-scape perceived value reflecting through Earnings per Share (EPS). The results indicate a strong divergence between the formal systems of governance and market-imposed judgments. IGCG, although institutionally mandated, does not play any significant role in creating firm value, which implies that the current practice of governance is not publicly credible. Comparatively, ICSR has proven to be the most influential predictor representing that the stakeholders give more importance on ethical transparency rather than procedural compliance. ROA is an influential albeit minor element, which supports the idea that profitability is essential but not sufficient by itself to keep valuation trust. Such outcomes must herald a transformation in the vision of value in an Islamic finance context; in other words, how compliance is measured and appropriately valued financially is no longer an internalized affair because such reality is more seen in terms of filming the veracity of a financial institution publicly.
The Role of Corporate Governance in Mediating the Effect of Corporate Social Responsibility and Green Innovation on the Business Performance of the Ikait Woven Fabric Creative Industry Rupilu, Wilsna; Wulandari, Agusta Amanda; Gah, Tiffany Natalia Petronela
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2743

Abstract

The purpose of this study is to examine the role of corporate governance in mediating the effect of corporate social responsibility and green innovation on the business performance of the Ikat woven fabric creative industry in East Nusa Tenggara (NTT). The findings are expected to help the creative industry enhance its competitiveness by not only focusing on business sustainability and profitability through Good Corporate Governance (GCG) and Green Product Innovation (GPI), but also by considering the surrounding community through Corporate Social Responsibility (CSR). This study employed a quantitative explanatory research design. The data source consisted of primary data. The population included creative industry actors in the Ikat woven fabric sector across Flores Island, specifically in West Manggarai Regency, Manggarai, Sikka, and Ende. The sample was selected using quota and purposive sampling techniques, resulting in 55 creative industry actors. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that corporate social responsibility has a positive and significant effect on business performance. Green innovation also has a positive and significant effect on business performance. Furthermore, corporate social responsibility has a positive and significant effect on business performance through good corporate governance as a mediating variable. Similarly, green innovation has a positive and significant effect on business performance through good corporate governance.
Co-Authors Poeh, Melda Mariana Rupilu, Wilsna Wulandari, Agusta Amanda