Sharia Compliance and Islamic Social Reporting on Financial Performance of the Indonesian Sharia Banks

Nasution, Ananda Anugrah; Lubis, Ade Fatma; Fachrudin, Khaira Amalia

doi:10.2991/agc-18.2019.96

Cited by 8 publications

(13 citation statements)

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“…The average zakat issued by Islamic commercial banks is 0.0041 of Islamic bank assets. This study is not in line with a research conducted by Fachrudin, Lubis, and Nasution (2018) which showed that zakat performing ratio (ZPR) had a negative effect on financial performance.…”

Section: Hypothesis Testcontrasting

confidence: 99%

“…Islamic Income Ratio (IIR) which is the result of the amount of sharia income divided by the amount of sharia income and non sharia income. The results of this study are not in accordance with research conducted by Nasution, Lubis, and Fachrudin (2018) who found that the Islamic income ratio (IIR) had no effect on the financial performance of Islamic commercial banks proxied by return on assets (ROA).…”

Section: Hypothesis Testcontrasting

confidence: 99%

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The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

Azizah

Senjani

2019

AL-ARBAH

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Purpose - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.Method - Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.Result - It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).Implication - This study uses the data from 14 islamic commercial banks in Indonesia.Originality - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.

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Section: Hypothesis Testcontrasting

confidence: 99%

Section: Hypothesis Testcontrasting

confidence: 99%

The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

Azizah

Senjani

2019

AL-ARBAH

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“…The results of the study above are different from the research conducted by Ananda Anugrah Nasution, et al [14] which explains that sharia compliance with the Islamic income ratio indicator has no effect on financial performance, while the profit sharing ratio indicator has a positive effect and the zakat performance ratio has a negative effect. on financial performance.…”

Section: Introductioncontrasting

confidence: 76%

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

Mansur¹,

Afrizal²,

Hizazi³

et al. 2021

IJRTE

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islamic financial performance has an effect on Islamic social responsibility. The results of the study prove that Islamic commercial banks in carrying out their operational activities absolutely must be based on sharia because Islamic commercial banks are not only responsible to the owner but to Allah SWT. The compliance of sharia commercial banks with sharia principles fosters public trust in sharia commercial banks.

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“…11 The results of Nasution et al's study (2019) correspond to the above statement, proving that Sharia Compliance positively affects profitability. 12 In contrast, research conducted by Djuwita et al (2019) proves that Sharia Compliance negatively influences the profitability of the Sharia General Bank. 13 Islamic Social Responsibility (ISR) is a corporate social obligation with the economic dimensions of Islam, Islamic ethics and Islamic philanthropy based on the values of Islam that are recorded in the Quran and Hadith.…”

Section: Introductionmentioning

confidence: 95%

The Effect of Islamic Corporate Governance, Sharia Compliance, Islamic Social Responsibility on the Profitability of Sharia Banks

Romadhonia¹,

Kurniawati²

2022

JES

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<div class="WordSection1"><p class="abstrak">The purpose of this study was to analyze the effect of Islamic Corporate Governance, Sharia Compliance and Islamic Social Responsibility on the profitability of Commercial Bankings (BUS) in Indonesia. This study uses a quantitative approach with samples of 12 BUS in the 2017-2020 period. The model used as an analytical tool is multiple regression analysis. Data processing in this study using SPSS 16.0. The results of this study indicate that simultaneously the variables Islamic Corporate Governance, Sharia Compliance (IsIR, PSR and ZPR) and Islamic Social Responsibility have a significant effect on Profitability (ROA) of SUB in Indonesia, while partially Islamic Corporate Governance has a negative and significant effect on Profitability (ROA), Sharia Compliance as measured by PSR has a positive and significant effect on Profitability, Sharia Compliance as measured by IsIR and ZPR has no significant effect on Profitability, and Islamic Social Responsibility has no significant effect on Profitability.</p><p class="abstrak"><em>Tujuan penelitian ini adalah untuk menganalisis pengaruh Islamic Corporate Governance, SC dan Islamic Social Responsibility terhadap Profitabilitas (ROA) BUS di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh BUS di Indonesia dalam periode 2017-2020. Teknik pengambilan sampel dengan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 12 BUS dari total 14 BUS di Indonesia. Model yang digunakan sebagai alat analisis adalah analisis regresi berganda. Pengolahan data dalam penelitian ini menggunakan alat bantu SPSS 16.0 Hasil penelitian ini menunjukkan bahwa secara bersama-sama variabel Islamic Corporate Governance, Sharia Compliance (IsIR, PSR dan ZPR) dan Islamic Social Responsibility bepengaruh signifikan terhadap Profitabilitas pada BUS di Indonesia, sedangkan secara parsial Islamic Corporate Governance bepengaruh negatif dan signifikan terhadap Profitabilitas (ROA), Sharia Compliance yang diukur dengan PSR berpengaruh positif dan signifikan terhadap Profitabilitas, Sharia Compliance yang diukur dengan IsIR dan ZPR tidak berpengaruh terhadap Profitabilitas dan Islamic Social Responsibility tidak berpengaruh terhadap Profitabilitas.</em></p></div>

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Sharia Compliance and Islamic Social Reporting on Financial Performance of the Indonesian Sharia Banks

Cited by 8 publications

References 0 publications

The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

The Effect of Islamic Corporate Governance, Sharia Compliance, Islamic Social Responsibility on the Profitability of Sharia Banks

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