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

Year 2022, Volume: 4 Issue: 2, 86 - 101, 29.12.2022

Onı Mırfa Cantia Lambada , Lindrianasari Lindrianasari , Ade Wıdıyantı , Kiagus Andı

https://doi.org/10.54821/uiecd.1124164

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.

Keywords

Non Performing Financing, Capital Adequacy Ratio, Net Interest Margin, Good Corporate Governance, Islamic Social Responsibility

Düzenleyici Değişken Olarak İslami Sosyal Sorumluluk (ISS) Açıklamalarıyla Banka Sağlamlık Oranının Kârlılığa Etkisi

Abstract

Bu çalışma, Endonezya ve Malezya'daki İslami ticari bankalarda İslami sosyal sorumluluğu düzenleyici bir değişken olarak dikkate alarak bankaların sağlamlık oranının kârlılıkları üzerindeki etkisini belirlemeyi amaçlamaktadır. Bu çalışmada SPSS 25.0 programı yardımıyla panel veri analizi yöntemi kullanılmıştır. Çalışmanın ana kütlesi 2017-2020 yıllarında OJK ve BNM'ye kayıtlı Endonezya ve Malezya'daki İslami ticari bankalardan oluşmaktadır. Analiz sonuçlarına göre; NIM'in kısmen ROA tarafından temsil edilen karlılık üzerinde pozitif bir etkiye sahip olduğu tespit edilmiştir. NPF, ROA tarafından temsil edilen karlılık üzerinde negatif bir etki yaptığı belirlenmiştir. Ayrıca NPF'nin ROA değişkeni üzerindeki etkisinde İslami Sosyal Sorumluluğun Açıklanmaları’nın önemli ölçüde düzenleyici bir etkisi söz konusudur. Bunun yanı sıra SYR ve GCG değişkeninin karlılık üzerinde anlamlı veya kısmi bir etkisi bulunmamaktadır. İslami Sosyal Sorumluluğun Açıklanmaları SHY ve NIM'in etkisini düzenleyici bir etkisi vardır ancak ROA değişkeni üzerinde etkisi bulunmamaktadır.

Keywords

Sorunlu Finansman, Sermaye Yeterlilik Oranı, Net faiz marjı, İyi Kurumsal Yönetim, İslami Sosyal Sorumluluk

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