CEI of Islamic Banks in Asia: Measurement and Effect on Financial Performance

Suryati Ningsih, Illona Faadihilah, Moh. Abdul Azis

Abstract


This study aims to determine whether CSR and CEI disclosures affect the financial performance of Islamic banks and whether GCG can increase the influence of CSR and CEI on the financial performance of Islamic banks. Previous studies have different results from each other, and some studies do not use statistical test tools. So this study expands the sample from previous studies. Data was collected using purposive sampling techniques, which were then tested using multiple linear regression analysis techniques. The results showed that CSR and CEI have a significant effect, both partially and simultaneously positively, on the financial performance of Islamic banks. This means that the higher the value of CSR and CEI information disclosure, the higher the financial performance of Islamic banks. Meanwhile, GCG, as a moderating variable, strengthens the relationship between CSR and CEI with financial performance.

Keywords: CSR, CEI, GCG, Financial Performance.


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