Jurnal Akuntansi AKUNESA
Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress

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 (Unknown)
Nawirah, Nawirah (Unknown)



Article Info

Publish Date
02 Oct 2025

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

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Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...