The Influence of Sustainability Report on Islamic Banking Performance in Indonesia
Shodiq M.J.
Abstract
The sustainability report is a strategic innovation made by companies to maintain public legitimacy. High banking performance reflects the success of management in sustainably fulfilling its financial management responsibilities. This research is one of the early studies that examine the uniqueness of Islamic banking in improving financial performance through innovative sustainability reports based on the GRI Index. The research was conducted using a sample of 12 Islamic banks in Indonesia in the 2017–2019 observation period by involving size as a demographic variable. The results of hypothesis testing indicate that the sustainability report has a positive impact on improving banking performance. Other results show that the larger the size, the broader the scope of the sustainability report. However, size is proven not to affect banking performance. The results of this hypothesis test indicate that the sustainability report is a purely intervening variable for the relationship between size and bank performance.
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