2020
DOI: 10.15294/jda.v12i1.24930
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Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable

Abstract: The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual repor… Show more

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Cited by 4 publications
(3 citation statements)
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“…Sustainability reports are a way for businesses to communicate their performance, which includes social, economic, and environmental factors. This has an advantage for business sustainability (Bellucci & Manetti, 2018;Falikhatun et al, 2020). Companies can profit from using sustainability reports by giving stakeholders information in a transparent manner, enhancing their reputation, and gaining stakeholders' long-term trust.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Sustainability reports are a way for businesses to communicate their performance, which includes social, economic, and environmental factors. This has an advantage for business sustainability (Bellucci & Manetti, 2018;Falikhatun et al, 2020). Companies can profit from using sustainability reports by giving stakeholders information in a transparent manner, enhancing their reputation, and gaining stakeholders' long-term trust.…”
Section: Literature Reviewmentioning
confidence: 99%
“…These reports show environmental, social, and economic impacts as a form of contribution to sustainable development goals (Global Reporting Initiative, 2016). According to Falikhatun et al (2020), a sustainability report This inconsistency is interesting to re-examine. In addition, these dubious results can be caused by other factors.…”
Section: Introductionmentioning
confidence: 99%
“…Bank memberikan kredit demi mendapatkan keuntungan yang paling besar dengan risiko yang paling rendah (Muhdar et al, 2019) Literasi keuangan dan Inklusi keuangan menjadi topik menarik untuk diteliti. Survei Nasional Literasi Keuangan Indonesia (SNLKI) yang dilakukan oleh OJK tahun 2013 menghasilkan informasi yang menunjukkan hubungan erat antara literasi keuangan dengan inklusi keuangan, karena semakin tinggi literasi keuangan maka semakin besar tingkat pemanfaat produk dan layanan jasa keuangan (Falikhatun et al, 2020). Literasi keuangan berarti proses meningkatkan pengetahuan (knowledge), kemampuan (skill), dan keyakinan (confidence) agar keuangan masyarakat lebih sejahtera dan mampu mengelola keuangan.…”
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