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Pengaruh Praktik Keberlanjutan Ekonomi, Lingkungan, dan Sosial terhadap 3 Dimensi Kinerja Keuangan Bank Syariah

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Islamic banks with their Islamic values can play an important role in the sustainable development goals (SDGs). This study aims to determine the significant effect of sustainability practices on financial performance from various perspectives on Islamic banks in nine countries with the largest Islamic banking assets in the world. In measuring sustainability, disclosure is assessed with the Global Reporting Initiative standard with the modification of Maqashid Syariah which consists of general index, economic sustainability, environmental sustainability, and social sustainability. Financial performance in this study is measured from the perspective of management, shareholders, and the capital market, each of which is obtained from the ratio of return on average assets, return on average equity, and Tobin's Q. Sources of data used in this research are annual reports and other related reports published by banks in 2015-2019 to provide up-to-date results. Panel data was processed using statistical descriptive analysis and regression test to answer the research problems. The results of the disclosure assessment show that the average sustainability practice score obtained by the sampled banks is 30%, with non-Gulf Arab countries in the top ranking, while the bottom ranking is dominated by Gulf Arab countries. Regression tests show that sustainability practices have no relationship to financial performance from the three dimensions..Ada Tabel

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Ketersediaan

Call Number	Location	Available
13126	PSB lt.2 - Karya Akhir	1

Penerbit	Depok Program Studi Bisnis Islam Fakultas Ekonomi dan Bisnis UI., 2021
Edisi	-
Subjek	Financial performance Islamic bank Sustainability practices
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xv, 126 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data