Indonesian Journal of Business Analytics (IJBA)
Vol. 4 No. 4 (2024): August 2024

Integration of Corporate Governance and Social as a Catalyst for Islamic Banking Financial Performance; Evidence in Indonesia

Sri Anugrah Natalina (Unknown)
Grahita Chandrarin (Unknown)
Maxion Sumtaxy (Unknown)
Rofik Efendi (Unknown)
Yuliani (Unknown)
Dijan Novia Saka (Unknown)



Article Info

Publish Date
23 Aug 2024

Abstract

Corporate governance can be assessed from how the company has been run openly and transparently, to gain public trust in market mechanisms. Islamic banking in Indonesia shows a pattern that social activities are an obligation that must be carried out. Social is a characteristic of Indonesian banking, a financial institution that has implemented the concept of sharia. In this study, the sample used amounted to 132 data on BUS's financial statements for 11 years from 2010-2020. As a result, improved governance, actually led to a decline in financial performance, by the regression value of -0.1682. Meanwhile, the social variable shows that if social performance increases, financial performance also increases by 0.282.

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Journal Info

Abbrev

ijba

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research ...