An analysis on financial and social performance of Islamic banks in Indonesia


Hasan Mukhibad, - and Kiswanto, FE Akuntansi and Prabowo Yudho Jayanto , - (2017) An analysis on financial and social performance of Islamic banks in Indonesia. Int. J. Monetary Economics and Finance, 10 (3). pp. 295-308.

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Abstract

This study is conducted to analyse the implementation of good corporate governance (GCG), company size (Size), and financial deposit ratio (FDR) upon bank’s financial and social performance. The social performance is measured using Zakah Performance (ZP) and Qardul hasan Performance (QP) variables. The financial performance is measured using return on assets (ROA) and return on equity (ROE) variable. Samples are Islamic banks in Indonesia determined based on a purposive sampling method. Data are analysed using multiple regression and classical assumption which include multicollinearity test. Results of the study show that the variables of Islamic Corporate Index (IDGI), Size, and FDR have significant impacts on ROA, ZP, and QP. Partially, by 10% significance level, size variable has a significant influence on ROA and ZP while IDGI variable has a significant influence on ZP and QP variable. This research suggests that Islamic banks should improve the implementation of GCG to increase bank social performance

Item Type: Article
Uncontrolled Keywords: IDGI; Islamic Corporate Index; Zakah performance; Qardul hasan performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas: Fakultas Ekonomi > Akuntansi, S1
Depositing User: mahargjo hapsoro adi
Date Deposited: 14 Aug 2020 13:26
Last Modified: 14 Aug 2020 13:26
URI: http://lib.unnes.ac.id/id/eprint/38288

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