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

Falikhatun, Falikhatun; Wahyuni, Siti; Nilasakti, Afifah Oki; Niswah, Milanda Ainun

doi:10.26740/al-uqud.v4n2.p218-234

Cited by 4 publications

(2 citation statements)

References 31 publications

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“…H4: There is a significant positive effect on environmental 5. Research conducted by Falikhatun et al (2020) shows a significant positive effect between ICG and sustainability reporting. Based on this research, the…”

Section: Research Frameworkmentioning

confidence: 96%

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

Rismawati,

Bawono

2022

J. Account. Digit. Financ.

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This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.

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Section: Research Frameworkmentioning

confidence: 96%

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

Rismawati,

Bawono

2022

J. Account. Digit. Financ.

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“…Several empirical studies that examined the relationship between corporate governance on capital structure and financial performance found different evidence. Research by Falikhatun et al (2020), Nomran et al (2018) and Nugraheni (2018) found evidence that Sharia Governance as measured using the Sharia supervisory board has a significant positive effect on ROA. This means that the greater the number of sharia supervisory boards, the greater the opportunity to carry out supervision and monitoring, to be able to encourage companies to increase transparency which in turn will increase customer confidence, and ultimately will improve the financial performance of Islamic Banks.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Islamic Corporate Governance, Firm Characteristic on Capital Structure and Financial Performance of Sharia Commercial Banks Registered the Financial Services Authority

Ferriswara,

Karneli,

Yusuf

2024

amwaluna

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This study examines the relationship between Islamic corporate governance, firm characteristics on capital structure and financial performance in Islamic Commercial Banks. The data analysis technique uses Partial Least Square (PLS), with structural equations (SEM) based on components or variants, on annual data from 2017 to 2021. The findings show that three determinants significantly affect the financial performance of the five hypotheses proposed. Islamic corporate governance has a significant effect on financial performance in a negative direction, and a significant positive effect on capital structure Firm characteristic has no significant effect on capital structure and financial performance. Capital structure factors influence financial performance. The practical implications of this study emphasize the important role of the sharia supervisory board and independent commissioners in improving the financial performance of Islamic commercial banks

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Relationship between sharia supervisory board attributes and sustainable development goals (SDGs) financing in Islamic banks

Umar

2024

Journal of Chinese Economic and Business Studies

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

Cited by 4 publications

References 31 publications

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

The Effect of Islamic Corporate Governance, Firm Characteristic on Capital Structure and Financial Performance of Sharia Commercial Banks Registered the Financial Services Authority

Relationship between sharia supervisory board attributes and sustainable development goals (SDGs) financing in Islamic banks

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