Sustainable business Islamic banks in Indonesia

The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial s...

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Main Authors: Siswanti, Indra, Cahaya, Yohanes Fery
Format: Article
Language:English
Published: Growing Science 2021-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol7/ac_2020_185.pdf
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spelling doaj-4a1b9f87926043728f3a491e772968412020-12-10T07:53:31ZengGrowing ScienceAccounting2369-73932369-74072021-01-0129931010.5267/j.ac.2020.11.023Sustainable business Islamic banks in IndonesiaSiswanti, IndraCahaya, Yohanes Fery The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.http://www.growingscience.com/ac/Vol7/ac_2020_185.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Siswanti, Indra
Cahaya, Yohanes Fery
spellingShingle Siswanti, Indra
Cahaya, Yohanes Fery
Sustainable business Islamic banks in Indonesia
Accounting
author_facet Siswanti, Indra
Cahaya, Yohanes Fery
author_sort Siswanti, Indra
title Sustainable business Islamic banks in Indonesia
title_short Sustainable business Islamic banks in Indonesia
title_full Sustainable business Islamic banks in Indonesia
title_fullStr Sustainable business Islamic banks in Indonesia
title_full_unstemmed Sustainable business Islamic banks in Indonesia
title_sort sustainable business islamic banks in indonesia
publisher Growing Science
series Accounting
issn 2369-7393
2369-7407
publishDate 2021-01-01
description The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.
url http://www.growingscience.com/ac/Vol7/ac_2020_185.pdf
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AT cahayayohanesfery sustainablebusinessislamicbanksinindonesia
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