The Role of Firm Size in GCG Relationships, ISR, And Financial Performance In Sharia Banking Companies In Indonesia

Dian Saputri Rustiningrum, Puji Nurhayati, Adelia Rahma Shabira

Abstract


The increase in sharia economic growth has made Indonesia's sharia finance managed to rise to second place in IFDI 2020. This study aims to determine the effect of Good Corporate Governance and Islamic Social Reporting on financial performance and the role of firm size in the relationship between Good Corporate Governance, Islamic Social Reporting, and financial performance. The sample for this research is 14 Islamic banking companies in the JII in the 2015-2020 period. The data collection technique uses purposive sampling, while the analysis technique uses multiple linear regression and MRA. The results showed that the proportion of independent commissioners and the composition of the audit committee affected financial performance, but ISR did not involve financial performance. Company size can moderate the design of the audit committee on financial performance, and company size needs to be able to negotiate the proportion of independent commissioners and ISR on financial performance.


Keywords


Good Corporate Governance, the proportion of independent commissioners, audit committee composition, Islamic Social Reporting, Financial performance, Company size

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References


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DOI: https://doi.org/10.30596/.v1i0.92

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