Hasan Mukhibad, Kiswanto, Prabowo Yudho Jayanto
This study is conducted to analyse the implementation of good corporate governance (GCG), company size (Size), and financial deposit ratio (FDR) upon bank's financial and social performance. The social performance is measured using Zakah Performance (ZP) and Qardul hasan Performance (QP) variables. The financial performance is measured using return on assets (ROA) and return on equity (ROE) variable. Samples are Islamic banks in Indonesia determined based on a purposive sampling method. Data are analysed using multiple regression and classical assumption which include multicollinearity test. Results of the study show that the variables of Islamic Corporate Index (IDGI), Size, and FDR have significant impacts on ROA, ZP, and QP. Partially, by 10% significance level, size variable has a significant influence on ROA and ZP while IDGI variable has a significant influence on ZP and QP variable. This research suggests that Islamic banks should improve the implementation of GCG to increase bank social performance. © 2017 Inderscience Enterprises Ltd.
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung C6 Lt. 1 Kampus Sekaran, Gunungpati, Semarang, 50229, Indonesia
