Good corporate governance disclosures and financial performance: Islamic social reporting and zakah disclosures as mediating

Wahyuni, Nanik and Wafiroh, Novi Lailiyul (2023) Good corporate governance disclosures and financial performance: Islamic social reporting and zakah disclosures as mediating. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 11 (1). pp. 18-34. ISSN 2622-0083

13394.pdf - Published Version
Available under License Creative Commons Attribution Share Alike.

Download (404kB) | Preview


his study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

Item Type: Journal Article
Keywords: Good Corporate Governance Disclosures; Islamic Social Reporting Disclosures; Zakah Disclosures; Financial Performance
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Nanik Wahyuni
Date Deposited: 17 Apr 2023 13:33


Downloads per month over past year

Origin of downloads

Actions (login required)

View Item View Item