Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance
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, independ...
Main Authors: | , , , |
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Format: | Article |
Language: | Indonesian |
Published: |
Universitas Negeri Surabaya
2020-07-01
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Series: | al-Uqud: Journal of Islamic Economics |
Subjects: | |
Online Access: | https://journal.unesa.ac.id/index.php/jie/article/view/6414 |