The Practice of Disclosing Sustainability Reports on Bank Performance: Maqashid Shariah Perspective
- 10.2991/aebmr.k.210416.042How to use a DOI?
- islamic bank’s performance, maqashid syariah, sustainability report
This study evaluated the correlation among the disclosure of sustainability report towards bank’s performance from the perspective of Maqashid Syariah. Islamic Bank in Indonesia and Malaysia in the period of 2014-2018 was used as the sample in this study. The method used was Generalized Method Moments (GMM) with 4 model of research. As a result, this study showed that on the first (1) model (Diin) the variable of economic sustainability, social sustainability, and debt ratio have a significant positive impact toward Islamic banking perspective on religious maintenance. On the second (2) model (Maal) the variable of economic sustainability has a significant positive impact towards Islamic bank’s performance and the perspective of preserving property. On the third (3) model (Nafs & ‘Aql) the variable of sustainability general standards and social sustainability have significant positive impact toward the preservation of main and soul. This finding implies that sustainability report was used as horizontal accountability (employee, community, and society). Further, on the fourth (4) model (Nasl) only the variable of social sustainability has significant positive impact toward perspective performance of raising descendent. Briefly, the result of this study shows that in the presentation of Islamic bank accountability implements Islamic objectives, namely rahmatan lil’alamin
- © 2021, 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/).
Cite this article
TY - CONF AU - Arini AU - Satia Nur Maharani PY - 2021 DA - 2021/04/19 TI - The Practice of Disclosing Sustainability Reports on Bank Performance: Maqashid Shariah Perspective BT - Proceedings of the 7th Regional Accounting Conference (KRA 2020) PB - Atlantis Press SP - 333 EP - 342 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210416.042 DO - 10.2991/aebmr.k.210416.042 ID - 2021 ER -