The Effect of Capital Adequacy, Financing Risk, and Islamic Corporate Governance on Financial Performance with Islamic Social Reporting as an Intervening Variable

Yesifa Rahmadian Indra; Sri Marti Pramudena

doi:10.55927/ijba.v4i4.10576

Authors

Yesifa Rahmadian Indra Universitas Mercu Buana Jakarta
Sri Marti Pramudena Universitas Mercu Buana Jakarta

DOI:

https://doi.org/10.55927/ijba.v4i4.10576

Keywords:

Capital Adequacy, Financing Risk, Islamic Corporate Governance, Financial Performance, Islamic Social Reporting

Abstract

The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk, Islamic Corporate Governance, and Islamic Social Reporting have no effect on financial performance. Islamic Social Reporting cannot mediate the capital adequacy, financing risk, and Islamic Corporate Governance on financial performance.

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