Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

Autor:	Falikhatun Falikhatun, Salamah Wahyuni, Afifah Oki Nilasakti, Milanda Ainun Niswah
Jazyk:	indonéština
Rok vydání:	2020
Předmět:	financial performance sharia governance sustainability reporting Islam BP1-253 Economic theory. Demography HB1-3840 Economics as a science HB71-74
Zdroj:	al-Uqud: Journal of Islamic Economics, Vol 4, Iss 2, Pp 218-234 (2020)
Druh dokumentu:	article
ISSN:	2549-0850 2548-3544
DOI:	10.26740/al-uqud.v4n2.p218-234
Popis:	Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/de6fd3948754430f808c5e5ca6dea971 Zobrazit plný text záznamu View record in DOAJ