IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/bjax2.html
   My bibliography  Save this paper

The Role of Mediation of Financial Performance in the Relations of Islamic Corporate Governance and Islamic Social Reporting to Corporate Values

Author

Listed:
  • Amin, Asbi

Abstract

The purpose of this study is to examine the effect of Islamic Corporate Governance on company value; to examine the effect of Islamic Social Reporting on firm values; to test the influence of Islamic corporate governance on financial performance; to test the effect of Islamic Social Reporting on financial performance; to test the effect of financial performance on firm value; to examine the effect of Islamic Corporate Governance on corporate value through financial performance; to test the effect of Islamic Social Reporting on firm value through financial performance. The research method used is descriptive and associative research methods with a quantitative approach. In this study, researchers will measure the influence of Islamic corporate governance, Islamic Social Reporting on financial performance and firm value in Islamic banks in Indonesia, then the resulting data will be tested using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) technique. The population in this study is the financial statements of Islamic banking which are listed on the Indonesia Stock Exchange for 2012-2020 of 14 companies. Then the sampling technique was carried out by purposive sampling. So the total sample in this study was 70 financial report data for 10 years. The software used to process this data is Smart PLS 3.0 as a descriptive statistical measurement tool. The results of this study found that Islamic Corporate Governance has a significant effect on company value; Islamic Social Reporting has a significant effect on company value; Islamic Corporate Governance has no significant effect on financial performance; Financial performance has a significant positive effect on firm value; Financial performance is able to mediate the relationship between Islamic Corporate Governance and company values; Financial performance is not able to mediate the disclosure of Islamic Social Reporting on company values

Suggested Citation

  • Amin, Asbi, 2023. "The Role of Mediation of Financial Performance in the Relations of Islamic Corporate Governance and Islamic Social Reporting to Corporate Values," OSF Preprints bjax2, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:bjax2
    DOI: 10.31219/osf.io/bjax2
    as

    Download full text from publisher

    File URL: https://osf.io/download/64ab8c9d015bbe01f5eeeb13/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/bjax2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mohd Shukor Harun & Khaled Hussainey & Khairul Ayuni Mohd Kharuddin & Omar Al Farooque, 2020. "CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(4), pages 607-638, May.
    2. Anhar Firdaus & Fazli Syam BZ & Yossi Diantimala, 2018. "The Influence of Good Corporate Governance and Corporate Social Responsibility towards the Financial Performance that has Implications for Firm Value of Banking Companies Listed in Indonesia Stock Exc," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 168-179, April.
    3. Indra Siswanti, 2017. "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance," GATR Journals jfbr125, Global Academy of Training and Research (GATR) Enterprise.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    2. Nejla Ould Daoud Ellili, 2023. "Impact of corporate governance on environmental, social, and governance disclosure: Any difference between financial and non‐financial companies?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 858-873, March.
    3. Karima Lajnef & Kawther Dhifi, 2024. "Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 41-59.
    4. Nurul Fajriyanti & Eko Ganis Sukoharsono & Noval Abid, 2021. "Examining the effect of diversification, corporate governance and intellectual capital on sustainability performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(2), pages 12-20, March.
    5. Idris Gautama So & Hasnah Haron & Anderes Gui & Elfindah Princes & Synthia Atas Sari, 2021. "Sustainability Reporting Disclosure in Islamic Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?," Sustainability, MDPI, vol. 13(23), pages 1-23, November.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:bjax2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.