Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
Nurul Hafizza
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Zakat, Islamic Corporate Social Responsibility (ICSR), The Sharia Supervisory Board, and The Audit Committe On The Financial Performance of Islamic Commercial Banks in Indonesia Nurul Hafizza; Nawirah, Nawirah
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p23-30

Abstract

This research endeavor seeks to inspect the influence of zakat, Islamic Corporate Social Responsibility (ICSR), sharia supervisory board, and audit committee on the financial performance of Islamic commercial banks operating within the Indonesian context. Method: This investigation employs a panel data regression methodology utilizing a quantitative framework. The dataset utilized comprises secondary data extracted from the annual reports of Islamic banking institutions listed in the Financial Services Authority (OJK) on the temporal span of 2017 to 2023. Results and discussion: The outcomes of this research stipulate that ICSR exerts a positive influence on financial performance, whereas corporate zakat, sharia supervisory board, and audit committee do not demonstrate a statistically significant effect. Conclusion: ICSR positively impacts the financial performance of Islamic banking entities, while the variables of zakat, sharia supervisory board, also audit committee lack significance. It is imperative for Islamic banks to augment their social responsibility initiatives to enhance trust and competitive advantage. Keywords:zakat; Islamic Corporate Social Responsibility; sharia supervisory board; audit committee; financial performance
Co-Authors Nawirah Nawirah