Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)

DOI

10.2991/aebmr.k.200309.030How to use a DOI?

Keywords

Islamic Corporate Governance, Islamic social corporate responsibility, reputation, financial performance

Abstract

The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia. The results of this study to confirm the results of several previous studies, but on the other hand, does not support the results of testing several previous studies. This study examined the back while developing previous research by increasing the measurement variables for the soundness of banks using three variables representing the ratio of financial ratios of liquidity, profitability and solvency. Measurements on the independent variables, the ICG using GCG report which is a self-assessment of Islamic banking. Measurement Reporting ICSR using Islamic Social Index (ISR Index), while the variable is measured by calculating the reputation of third party funds of a bank divided by total deposits were then compared with the market average of total third party funds CSB. The population of this research is all CSB in Indonesia. The sampling technique used purposive sampling method and obtained a sample of 10 CSB with an eight-year study period, which was in 2011-2018. Financial health in this study was measured using the CAR, OER and FDR. This study using logistic regression analysis techniques with the result that the positive effect ICSR, CAR and FDR negatively affect the reputation, while ICG and OER has no effect on reputation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lucia Ari Diyani
AU  - Chita Oktapriana
PY  - 2020
DA  - 2020/03/12
TI  - Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 132
EP  - 136
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.030
DO  - 10.2991/aebmr.k.200309.030
ID  - Diyani2020
ER  -