al-Uqud : Journal of Islamic Economics
Vol 4, No 2 (2020): July

Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

Falikhatun, Falikhatun (Unknown)
Wahyuni, Salamah (Unknown)
Nilasakti, Afifah Oki (Unknown)
Niswah, Milanda Ainun (Unknown)

Article Info

Publish Date
01 Jul 2020

Abstract

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.

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Journal Info
al-Uqud : Journal of Islamic Economics
Website

Abbrev

jie

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

al-Uqûd : Journal of Islamic Economics published by the Islamic Economic Studies Department of Economics Faculty of Economics, Universitas Negeri Surabaya in cooperation with the Forum of Economic and Business Lecturer Islam (FORDEBI). al-Uqûd published twice a year, in January and July. The ...