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THE IMPACT ISLAMIC CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND REPUTATION IN THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA IN THE PERSPECTIVE OF SHARIA ENTERPRISE THEORY
Hendri Husein Winari, Safarinda Imani, Achsania Hendratmi

Economics and Business Faculty
Airlangga University


Abstract

The purpose of this study is to determine the impact of long-term effects of Islamic corporate governance, Islamic corporate social responsibility and reputation on the dependent variable of financial performance in Islamic Commercial Banks in Indonesia in the period 2011-2018 in the perspective of enterprise theory. The population of this study are all Islamic Commercial Banks in Indonesia, totaling 13 banks. The sampling technique used in this study was purposive method and obtained a sample of 5 Islamic Banks. The research method used in this study is a quantitative research method using data analysis techniques, namely Vector Auto Regression analysis. While for processing data using STATA 13. The results of this study indicate that Islamic corporate governance has a long-term effect on Islamic Banking Financial Performance, Reputation has a long-term effect on Islamic Banking Financial Performance. While Islamic corporate social responsibility does not have a long-term effect on the Finance of Islamic Banking. there is an Islamic corporate governance relationship, a reputation for financial performance. so that the four variables are linked to the perspective of sharia enterprise theory, where God is the main source of trust. Whereas the resources possessed by stakeholders are a mandate from God in which a responsibility is used to use in the manner and purpose set by the Supreme Trustee.

Keywords: Islamic corporate governance, Islamic corporate social responsibility, reputation, sharia enterprise theory

Topic: Social and Economic Issues

Link: https://ifory.id/abstract/ZutLzYjB7JhG

Conference: International Conference Postgraduate School Universitas Airlangga (ICPS 2019)

Plain Format | Corresponding Author (Hendri Husein Winari)

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