The Effect of Bank Soundness Ratio on Profitability With Islamic Social Responsibility (ISR) Disclosure as Moderating Variable-Reference-Cited by-同舟云学术

The Effect of Bank Soundness Ratio on Profitability With Islamic Social Responsibility (ISR) Disclosure as Moderating Variable

Published:2022-12-22 Issue: Volume: Page:
ISSN:2718-0247
Container-title:International Journal of Business and Economic Studies
language:en
Short-container-title:BES JOURNAL

Author:

CANTİA LAMBADA Onı Mırfa¹,LİNDRİANASARİ Lindrianasari¹,WIDIYANTI Ade¹,ANDI Kiagus¹

Affiliation:

1. University of Lampung

Abstract

This study aims to identify and examine the impact of the Bank's health ratio on the profits of Islamic commercial banks, taking into account Islamic social responsibility as a mitigating variable in Islamic commercial banks in Indonesia and Malaysia. The type of study used in this study was a descriptive quantitative approach measured using the data-driven panel method using the Software Statistical Package for the Social Sciences (SPSS) version 25.0. Methods for data collection using documentation methods. The study population consisted of Islamic commercial banks in Indonesia and Malaysia registered with OJK and BNM from 2017 to 2020. The results showed that NPFs had a significant negative impact on profitability, for example, proximity to ROA. THE CAR does not have a significant or partial impact on profitability, for example, proximity to ROA. NIM has a significant positive effect partially individually on profitability as proxied by ROA. GCG has no partial or individual significant effect on the ROA variable. Disclosure of Islamic Social Responsibility is able to moderate and significantly strengthen the effect of NPF on the ROA variable. Islamic Social Responsibility disclosure is able to moderate the effect of CAR but is not significant on the ROA variable. Islamic Social Responsibility disclosure is able to moderate the effect of NIM but not significant on the variable. Islamic Social Responsibility disclosure is able to moderate the influence of GCG but is not significant on ROA.

Publisher

International Journal of Business and Economic Studies

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