Good Corporate Governance Islamic Social Responsibility, and Firm Performance
Lela Hindasah1, Edi Supriyono2
1Lela Hindasah, Universitas Muhammadiyah Yogyakarta, Indonesia.
2Edi Supriyono, Universitas Muhammadiyah Yogyakarta, Indonesia.
Manuscript received on 27 November 2019 | Revised Manuscript received on 15 December 2019 | Manuscript Published on 30 December 2019 | PP: 499-504 | Volume-9 Issue-2S3 December 2019 | Retrieval Number: B11201292S319/2019©BEIESP | DOI: 10.35940/ijitee.B1120.1292S319
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This study aims to examine the role of Good Corporate Governance toward financial performance and Islamic Social Responsibility disclosure. The financial performance was measured by Return on Asset (ROA), Return on Equity (ROE), Asset growth, Operating Expenses, and Non-Performing Finance (NPF). Furthermore, this study was carried out by Sharia Bank in Indonesia on 2011-2017. Testing the hypothesis in this study used simple regression. The results of the study show that Good Corporate Governance has a positive effect on financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), Asset growth. On the contrary, Good Corporate Governance has a negative impact on operating expenses and Non-Performing Finance (NPF). At the same time, the effect of Good Corporate Governance toward Islamic Social Responsibility disclosure (ISR) is not significant.
Keywords: Islamic Social Responsibility, Good Corporate Governance, Financial Performance.
Scope of the Article: Social Sciences