THE INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023
Keywords:
Sustainability Report, Financial Performance, ProfitabilityAbstract
This research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability.
Downloads
References
Al Umar, A. U. A., & Haryono, S. (2022). Kinerja Keuangan Bank Syariah: Perbandingan Studi dari Indonesia, Malaysia, Arab Saudi dan United Emirates Arab. Owner: Riset dan Jurnal Akuntansi, 6(2), 1830-1840.
Shara, Y., Kholis, A., & Ikhsan, A. (2024). Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Syariah di Malaysia Tahun 2019-2022. Owner: Riset dan Jurnal Akuntansi, 8(2), 1722-1731.
Nurmitananda, M. N. H., Santoso, R. B., & Primasatya, R. D. (2024). Analisis Profitabilitas Perbankan Syariah Terdaftar Pada Bursa Efek Indonesia Pada Periode 2020-2021. Owner: Riset dan Jurnal Akuntansi, 8(1), 345-354.
Astuti, I. D., & Kabib, N. (2021). Faktor-faktor yang Mempengaruhi Profitabilitas Bank Syariah Indonesia dan Malaysia. Jurnal Ilmiah Ekonomi Islam, 7(2), 1053-1067.
Shara, Y., Wulandari, S., & Pane, A. S. (2022). Pengaruh Kinerja Keuangan Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Al-Bay': Journal of Sharia Economic and Business, 1(1).
Azmy, A. (2018). Analisis pengaruh rasio kinerja keuangan terhadap profitabilitas bank pembiayaan rakyat syariah di indonesia. Jurnal Akuntansi, 22(1), 119-137.
Bagaskara, D. Y., & Rohmadi, R. (2024). Analisis Faktor-Faktor Kinerja Keuangan Terhadap Profitabilitas: Studi Kasus Perbankan Syari’ah di Indonesia Tahun 2020-2022. Perbanas Journal of Islamic Economics and Business, 4(1), 34-45.
The Effect of Financial Performance on Sustainability Report disclosure in companies listed on the LQ45 Index Of The Indonesian Stock Exchange (IDX) In 2018-2021
Ramdani, R., Mai, M. U., & Muflih, M. (2023). The effect characteristics board of directors on the financial performance of sharia commercial banks in Indonesia. Indonesian Journal of Economics and Management, 3(2), 418-438.
Afandi, M. F., & Meylianingrum, K. (2023). HOW EFFECT FINANCIAL RATIO AND COMPANY SIZE ON ISLAMIC SOCIAL REPORTING DISCLOSURE. I-Finance: a Research Journal on Islamic Finance, 9(2), 199-215.
Faisal, Y., Palentina, P., & Maharani, J. (2023). Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia. Jurnal Akuntansi dan Audit Tri Bhakti, 2(2), 231-258.
Sjam, D., & Canggih, C. (2022). Analisis Kinerja Keuangan Bank Umum Syariah (BUS) Melalui Pendekatan Islamicity Perfomance Index. Jurnal Ilmiah Ekonomi Islam, 8(2), 1181-1195.
Harahap, D., Lubis, R. H., & Siregar, N. S. (2022). Perbandingan Kinerja Perbankan Syariah Di Indonesia Dan Malaysia Ditinjau Dari Maqashid Syariah Index. Mumtaz: Jurnal Ekonomi dan Bisnis Islam, 1(1), 29-46.
