Open AccessGood Corporate Governance Islamic Social Responsibility, and Firm Performance
Publication year - 2019
Publication title -
international journal of innovative technology and exploring engineering
Language(s) - English
Resource type - Journals
ISSN - 2278-3075
DOI - 10.35940/ijitee.b1120.1292s319
Subject(s) - return on equity , return on assets , corporate governance , corporate social responsibility , business , accounting , good governance , equity (law) , asset (computer security) , finance , financial system , profitability index , public relations , computer security , political science , computer science , law
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 NonPerforming 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.