THE INFLUENCE SOCIAL REPORTING, MAQASHID SYARIAH INDEX, AND GOOD CORPORATE GOVERNANCE ON THE AMOUNT OF THIRD-PARTY FUNDS AT ISLAMIC COMMERCIAL BANKS IN INDONESIA IN 2020-2024
DOI:
https://doi.org/10.54783/sdy6an27Keywords:
Islamic Social Reporting; Maqashid Shariah Index; Good Corporate Governance; Third-Party FundsAbstract
Despite positive growth in Islamic banking, as measured by the number of branches, customers, market share, and Third-Party Funds, the industry is still lagging behind conventional banks. The dominance of the Muslim population in Indonesia, in fact, does not make people more dominant in choosing and trusting Islamic banking for saving or even investing. Therefore, the researcher aims to determine the impact of Islamic Social Reporting, Maqashid Shariah Index, and Good Corporate Governance on Third-Party Funds in Islamic Commercial Banks for the 2020-2024 period. A novelty in this study is the combination of non-financial variables (ISR, MSI, GCG) to measure the performance of Islamic Commercial Bank's Third-Party Funds. The purposive sampling method was chosen to filter the sample, the output obtained was 6 Islamic commercial banks, including Bank Muamalat Indonesia, Bank Central Asia Syariah, Bank Panin Dubai Syariah, Bank Mega Syariah, Bank Bukopin Syariah, and Bank Jawa Barat Banten Syariah. Secondary data in the study were obtained from Annual Reports, Sustainability Reports, And Corporate Governance Reports by each bank. This study were processed using EViews 13. This study found that Islamic Social Reporting partially influences third-party funds, while simultaneously, Islamic Social Reporting, Maqashid Shariah Index, and Good Corporate Governance can explain Third Party Funds by 98.4553%.
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