Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance
DOI:
https://doi.org/10.26740/al-uqud.v4n2.p218-234Keywords:
Financial performance, Sharia Governance, Sustainability ReportingAbstract
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, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
References
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Badriyah, N., Sari, R. N., & Basri, Y. M. (2015). The Effect of Corporate Governance and Firm Characteristics on Firm Performance and Risk Management as an Intervening Variable. Procedia Economics and Finance, 31(15), 868875. https://doi.org/10.1016/s2212-5671(15)01184-3
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Budi, I. S., Rahmawati, R., Falikhatun, F., Muthmainah, M., & Gunardi, A. (2019). Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting. Indonesian Journal of Sustainability Accounting and Management, 3(1), 75. https://doi.org/10.28992/ijsam.v3i1.77
Dienes, D., & Velte, P. (2016). The impact of supervisory board composition on CSR reporting. Evidence from the German two-tier system. Sustainability (Switzerland), 8(1), 120. https://doi.org/10.3390/su8010063
Dilling, P. F. A. (2010). Sustainability Reporting In A Global Context¯: What Are The Characteristics of Corporation that Provide High Quality Sustainability Reports An Empirical Analysis. International Business & Economics Research Journal (IBER), 9(1), 1930. https://doi.org/10.19030/iber.v9i1.505
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Farook, S., Kabir Hassan, M., & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114141. https://doi.org/10.1108/17590811111170539
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Haniffa, R. M. and Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3): 317-50. Available: http://dx.doi.org/10.1111/1467-6281.00112
Hashim, F., Mahadi, N. D., & Amran, A. (2015). Corporate Governance and Sustainability Practices in Islamic Financial Institutions: The Role of Country of Origin. Procedia Economics and Finance, 31(15), 3643. https://doi.org/10.1016/s2212-5671(15)01129-6
Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203227. https://doi.org/10.1108/17538391011072417
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Jan, A., Marimuthu, M., Hassan, R., & Mehreen. (2019). Sustainable business practices and firms financial performance in islamic banking: Under the moderating role of islamic corporate governance. Sustainability (Switzerland), 11(23), 125. https://doi.org/10.3390/su11236606
Jo, H., & Harjoto, M. A. (2012). The Causal Effect of Corporate Governance on Corporate Social Responsibility. Journal of Business Ethics, 106(1), 5372. https://doi.org/10.1007/s10551-011-1052-1
Jones, Stewart, Geoff Frost, Janice Loftus and Sandra Van Der Laan. (2007). œAn Empirical Examination of the Market Returns and Fiancial Performance od Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(1). https://doi.org/10.1111/j.1835-2561.2007.tb00456.x
Laskar, Najul. 2018. "Impact of Corporate Sustainability Reporting on Firm Performance: An Empirical Examination in Asia". Journal of Asia Business Studies. https://doi.org/10.1108/JABS-11-2016-0157
Listyaningsih, E., Dewi, R., & Baiti, N. (2018). The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index. Indonesian Journal of Business and Entrepreneurship, (November). https://doi.org/10.17358/ijbe.4.3.273
Maali, B., Casson, P., & Napier, C. (2006). Social Reporting by Islamic Banks. Abacus, 42(2), 266289. https://doi.org/10.1111/j.1467-6281.2006.00200.x
Mahmood, Z. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. 120. https://doi.org/10.3390/su10010207
Mohammed, A. M. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Academy of Accounting and Financial Studies Journal, 22(5).
Mollah, S., & Zaman, M. (2015). Shariah supervision, corporate governance and performance: Conventional vs. Islamic banks. Journal of Banking and Finance, 58, 418435. https://doi.org/10.1016/j.jbankfin.2015.04.030
Musibah, A. S., Sulaiman, W., Wan, B., & Alfattani, Y. (2017). The Mediating Effect of Financial Performance on the Relationship between Shariah Supervisory Board Effectiveness , Intellectual Capital and Corporate Social Responsibility , of Islamic Banks in Gulf Cooperation Council Countries. 10(17), 139164. https://doi.org/10.5539/ass.v10n17p139
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: Evidence from Bangladesh. Pacific Accounting Review, 27(3), 353372. https://doi.org/10.1108/PAR-01-2013-0007
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research, 33(4), 799808. https://doi.org/10.19030/jabr.v33i4.10001
Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari ah Supervisory Board Characteristics Effects On Islamic Banks Performance International. International Journal of Bank Marketing, 36(2), 290304.
Nugraheni, P. (2018). Sharia supervisory board and social performance of Indonesian Islamic banks. Jurnal Akuntansi & Auditing Indonesia, 22(2), 137147. https://doi.org/10.20885/jaai.vol22.iss2.art6
Orjinta, H. I., & Evelyn, I. N. (2018). Effect of Audit Committee Characteristics on Performance of Non-Financial Firms: Evidence From a Recessed Economy. International Journal of Innovation and Applied Studies, 24(1), 289298.
Othman, R., A. M. Thani & E. K. Ghani. (2009). Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Research Journal of International Studies, 12(10), 4-20.
Othman, R., & Thani, A. M. (2010). Islamic Social Reporting of Listed Companies in Malaysia. International Business and Economics Research Journal, 9(4), 135144. https://doi.org/10.19030/iber.v9i4.561
Paul, J. (2017). Board activity and firm performance. Indian Journal of Corporate Governance, 10(1), 4457. https://doi.org/10.1177/0974686217699304
Rahma, A. A. n, & Bukair, A. A. (2015). The Effect of the Board of Directors Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2),506. https://doi.org/10.5296/jmr.v7i2.6989
Rashid, Afzalur. (2018). œThe influence of corporate governance practices on corporate social responsibility reporting. Social Responsibility Journal. Vol. 14 No. 1, pp. 20-39. https://doi.org/10.1108/SRJ-05-2016-0080
Robin, & Amran, N. A. (2016). The effect of board of commissioners on family firms performance in Indonesia. Advanced Science Letters, 22(12), 41424145. https://doi.org/10.1166/asl.2016.8083
Samout, A., & Nekaa, N. (2016). Impact of an Audit Committee on the Stock Market Performance of Tunisian Banks. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2743251
Saputra, M. (2018). The Influence of Independent Commissioner, Audit Committee, and Institutional Ownership on Stock Price and Its Impact on Profitability (Study at LQ45 Companies Listed on Indonesia Stock Exchange). Account and Financial Management Journal, 2(12). https://doi.org/10.18535/afmj/v2i12.05
Shamil, M. M., Shaikh, J. M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms. Asian Review of Accounting, 22(2), 7897. https://doi.org/10.1108/ARA-09-2013-0060
Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). The Impact of Islamic Corporate Governance, Islamic Intellectual Capital and Islamic Financial Performance on Sustainable Business Islamic Banks. International Journal of Economics and Financial Issues, 7(4), 316323.
Speziale, M.-T., & KlovienÄ—, L. (2014). The Relationship between Performance Measurement and Sustainability Reporting: A Literature Review. Procedia - Social and Behavioral Sciences, 156(April), 633638 https://doi.org/10.1016/j.sbspro.2014.11.254
Sunday, O., Fidelis, A., & Godwin, O. (2019). Influence of Companies Governance Process on Sustainability Reporting in Nigeria. International Journal of Applied Economics, Finance and Accounting, 5(1), 3138. https://doi.org/10.33094/8.2017.2019.51.31.38
Suteja, J., Gunardi, A., & Auristi, R. J. (2017). Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Indonesian Journal of Sustainability Accounting and Management, 1(2), 59. https://doi.org/10.28992/ijsam.v1i1.33
Widyasari, P. A., & Ayunda, N. F. (2020). CSR Reporting¯: Perspective of Female Audit Committee Having Financial Expertise. 115(Insyma), 143146.
Zulfikar, R., Lukviarman, N., Suhardjanto, D., & Agustiningsih, S. W. (2017). Competition , Independent Commissioner , Risk Disclosure and Financial Performance. Review of Integrative Business and Economics Research, 6(1), 7692.
Al-Daoud, K. I., Saidin, S. Z., & Abidin, S. (2016). Board meeting and firm performance: Evidence from the Amman stock exchange. Corporate Board: Role, Duties and Composition, 12(2), 611. https://doi.org/10.22495/cbv12i2art1
Anas, A., Rashid, Abdul Rashid, H.M. and Annuar, H.A. (2015). The Effect of Award on CSR Disclosures in Annual Reports of Malaysian PLCs. Social Responsibility Journal, 11(4), 831852. https://doi.org/10.1108/SRJ-02-2013-0014
Appuhami, R., & Tashakor, S. (2016). The Impact of Audit Committee Characteristics on CSR Disclosure¯: An Analysis of Australian Firms. (October), 121. https://doi.org/10.1111/auar.12170
Badriyah, N., Sari, R. N., & Basri, Y. M. (2015). The Effect of Corporate Governance and Firm Characteristics on Firm Performance and Risk Management as an Intervening Variable. Procedia Economics and Finance, 31(15), 868875. https://doi.org/10.1016/s2212-5671(15)01184-3
Barros, C. P., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research, 29(2), 561578. https://doi.org/10.19030/jabr.v29i2.7657
Budi, I. S., Rahmawati, R., Falikhatun, F., Muthmainah, M., & Gunardi, A. (2019). Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting. Indonesian Journal of Sustainability Accounting and Management, 3(1), 75. https://doi.org/10.28992/ijsam.v3i1.77
Dienes, D., & Velte, P. (2016). The impact of supervisory board composition on CSR reporting. Evidence from the German two-tier system. Sustainability (Switzerland), 8(1), 120. https://doi.org/10.3390/su8010063
Dilling, P. F. A. (2010). Sustainability Reporting In A Global Context¯: What Are The Characteristics of Corporation that Provide High Quality Sustainability Reports An Empirical Analysis. International Business & Economics Research Journal (IBER), 9(1), 1930. https://doi.org/10.19030/iber.v9i1.505
Elhawary, E., & Arafa, I. M. (2018). Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks¯: Evidence from Egypt. 7(4). https://doi.org/10.5430/afr.v7n4p200
Farook, S, & Roman, L. (2007). Banking on Islam? Determinants of corporate social responsibility disclosure. Islamic Economics and Finance, 2(17), 355388
Farook, S., Kabir Hassan, M., & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114141. https://doi.org/10.1108/17590811111170539
Fauzyyah, R., & Rachmawati, S. (2018). the Effect of Number of Meetings of the Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure Upon the Extent of Csr Disclosure. The Accounting Journal of Binaniaga, 3(02), 41. https://doi.org/10.33062/ajb.v3i2.232
Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach, Boston: Pitman.
Gómez, J. I. M., Cortés, D. L., & Betancourt, G. G. (2017). Effect of the Board of Directors on firm performance. International Journal of Economic Research, 14(6), 349361.
Haniffa, R. M. and Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3): 317-50. Available: http://dx.doi.org/10.1111/1467-6281.00112
Hashim, F., Mahadi, N. D., & Amran, A. (2015). Corporate Governance and Sustainability Practices in Islamic Financial Institutions: The Role of Country of Origin. Procedia Economics and Finance, 31(15), 3643. https://doi.org/10.1016/s2212-5671(15)01129-6
Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203227. https://doi.org/10.1108/17538391011072417
Imam, Ghozali. 2018. Aplikasi Analisis Multivariate. Semarang: Badan Penerbit Universitas Diponegoro.
Iqbal, Z., & Mirakhor, A. (2004). Stakeholders Model of Governance in Islamic Economic System. Islamic Economic Studies, 11(2), 4363. https://mpra.ub.uni-muenchen.de/56027/
Jan, A., Marimuthu, M., Hassan, R., & Mehreen. (2019). Sustainable business practices and firms financial performance in islamic banking: Under the moderating role of islamic corporate governance. Sustainability (Switzerland), 11(23), 125. https://doi.org/10.3390/su11236606
Jo, H., & Harjoto, M. A. (2012). The Causal Effect of Corporate Governance on Corporate Social Responsibility. Journal of Business Ethics, 106(1), 5372. https://doi.org/10.1007/s10551-011-1052-1
Jones, Stewart, Geoff Frost, Janice Loftus and Sandra Van Der Laan. (2007). œAn Empirical Examination of the Market Returns and Fiancial Performance od Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(1). https://doi.org/10.1111/j.1835-2561.2007.tb00456.x
Laskar, Najul. 2018. "Impact of Corporate Sustainability Reporting on Firm Performance: An Empirical Examination in Asia". Journal of Asia Business Studies. https://doi.org/10.1108/JABS-11-2016-0157
Listyaningsih, E., Dewi, R., & Baiti, N. (2018). The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index. Indonesian Journal of Business and Entrepreneurship, (November). https://doi.org/10.17358/ijbe.4.3.273
Maali, B., Casson, P., & Napier, C. (2006). Social Reporting by Islamic Banks. Abacus, 42(2), 266289. https://doi.org/10.1111/j.1467-6281.2006.00200.x
Mahmood, Z. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. 120. https://doi.org/10.3390/su10010207
Mohammed, A. M. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Academy of Accounting and Financial Studies Journal, 22(5).
Mollah, S., & Zaman, M. (2015). Shariah supervision, corporate governance and performance: Conventional vs. Islamic banks. Journal of Banking and Finance, 58, 418435. https://doi.org/10.1016/j.jbankfin.2015.04.030
Musibah, A. S., Sulaiman, W., Wan, B., & Alfattani, Y. (2017). The Mediating Effect of Financial Performance on the Relationship between Shariah Supervisory Board Effectiveness , Intellectual Capital and Corporate Social Responsibility , of Islamic Banks in Gulf Cooperation Council Countries. 10(17), 139164. https://doi.org/10.5539/ass.v10n17p139
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: Evidence from Bangladesh. Pacific Accounting Review, 27(3), 353372. https://doi.org/10.1108/PAR-01-2013-0007
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research, 33(4), 799808. https://doi.org/10.19030/jabr.v33i4.10001
Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari ah Supervisory Board Characteristics Effects On Islamic Banks Performance International. International Journal of Bank Marketing, 36(2), 290304.
Nugraheni, P. (2018). Sharia supervisory board and social performance of Indonesian Islamic banks. Jurnal Akuntansi & Auditing Indonesia, 22(2), 137147. https://doi.org/10.20885/jaai.vol22.iss2.art6
Orjinta, H. I., & Evelyn, I. N. (2018). Effect of Audit Committee Characteristics on Performance of Non-Financial Firms: Evidence From a Recessed Economy. International Journal of Innovation and Applied Studies, 24(1), 289298.
Othman, R., A. M. Thani & E. K. Ghani. (2009). Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Research Journal of International Studies, 12(10), 4-20.
Othman, R., & Thani, A. M. (2010). Islamic Social Reporting of Listed Companies in Malaysia. International Business and Economics Research Journal, 9(4), 135144. https://doi.org/10.19030/iber.v9i4.561
Paul, J. (2017). Board activity and firm performance. Indian Journal of Corporate Governance, 10(1), 4457. https://doi.org/10.1177/0974686217699304
Rahma, A. A. n, & Bukair, A. A. (2015). The Effect of the Board of Directors Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2),506. https://doi.org/10.5296/jmr.v7i2.6989
Rashid, Afzalur. (2018). œThe influence of corporate governance practices on corporate social responsibility reporting. Social Responsibility Journal. Vol. 14 No. 1, pp. 20-39. https://doi.org/10.1108/SRJ-05-2016-0080
Robin, & Amran, N. A. (2016). The effect of board of commissioners on family firms performance in Indonesia. Advanced Science Letters, 22(12), 41424145. https://doi.org/10.1166/asl.2016.8083
Samout, A., & Nekaa, N. (2016). Impact of an Audit Committee on the Stock Market Performance of Tunisian Banks. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2743251
Saputra, M. (2018). The Influence of Independent Commissioner, Audit Committee, and Institutional Ownership on Stock Price and Its Impact on Profitability (Study at LQ45 Companies Listed on Indonesia Stock Exchange). Account and Financial Management Journal, 2(12). https://doi.org/10.18535/afmj/v2i12.05
Shamil, M. M., Shaikh, J. M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms. Asian Review of Accounting, 22(2), 7897. https://doi.org/10.1108/ARA-09-2013-0060
Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). The Impact of Islamic Corporate Governance, Islamic Intellectual Capital and Islamic Financial Performance on Sustainable Business Islamic Banks. International Journal of Economics and Financial Issues, 7(4), 316323.
Speziale, M.-T., & KlovienÄ—, L. (2014). The Relationship between Performance Measurement and Sustainability Reporting: A Literature Review. Procedia - Social and Behavioral Sciences, 156(April), 633638 https://doi.org/10.1016/j.sbspro.2014.11.254
Sunday, O., Fidelis, A., & Godwin, O. (2019). Influence of Companies Governance Process on Sustainability Reporting in Nigeria. International Journal of Applied Economics, Finance and Accounting, 5(1), 3138. https://doi.org/10.33094/8.2017.2019.51.31.38
Suteja, J., Gunardi, A., & Auristi, R. J. (2017). Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Indonesian Journal of Sustainability Accounting and Management, 1(2), 59. https://doi.org/10.28992/ijsam.v1i1.33
Widyasari, P. A., & Ayunda, N. F. (2020). CSR Reporting¯: Perspective of Female Audit Committee Having Financial Expertise. 115(Insyma), 143146.
Zulfikar, R., Lukviarman, N., Suhardjanto, D., & Agustiningsih, S. W. (2017). Competition , Independent Commissioner , Risk Disclosure and Financial Performance. Review of Integrative Business and Economics Research, 6(1), 7692.
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2020-07-01
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Falikhatun, F., Wahyuni, S., Nilasakti, A. O., & Niswah, M. A. (2020). Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance. Al-Uqud : Journal of Islamic Economics, 4(2), 218–234. https://doi.org/10.26740/al-uqud.v4n2.p218-234
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