| Autor: |
Lailah Fujianti, Nelyumna, Shahida Shahimi, Sonya Kristina Natalia |
| Rok vydání: |
2023 |
| Předmět: |
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| Zdroj: |
Journal of Economics and Business. 6 |
| ISSN: |
2615-3726 |
| DOI: |
10.31014/aior.1992.06.02.504 |
| Popis: |
The existence of the Sharia Supervisory Board in the Sharia banking GCG structure is a unique feature that distinguishes it from the GCG structure of conventional banks. The inconsistency of the results of previous research related to the relationship between GCG and CSR disclosure is the motivation of this study, in addition to the differences in the progress of Indonesian and Malaysian Islamic banks. The research population of Islamic banking is listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Research period on 2016 – 2019 before covid 19 pandemic. The research sample was determined based on purposive sampling, 12 Islamic banks in Indonesia and 14 Islamic banks in Malaysia was selected. The method of analysis is multi group using Partial Least Squares. The results of this study provide empirical evidence that the Sharia Supervisory Board, Board of Commissioners and Board of Directors have not succeeded in playing a role in increasing I-CSR disclosure except for the Independent Board of Commissioners and Independent Board of Directors. The results of the study also have not shown any differences in the influence of GCG on I-CSR in Indonesian and Malaysian Islamic banking. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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