Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independ...

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Bibliographic Details
Main Authors: Falikhatun Falikhatun, Salamah Wahyuni, Afifah Oki Nilasakti, Milanda Ainun Niswah
Format: Article
Language:Indonesian
Published: Universitas Negeri Surabaya 2020-07-01
Series:al-Uqud: Journal of Islamic Economics
Subjects:
financial performance, sharia governance
sustainability reporting
Online Access:https://journal.unesa.ac.id/index.php/jie/article/view/6414

Internet

https://journal.unesa.ac.id/index.php/jie/article/view/6414

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