DETERMINANTS SUSTAINABILITY REPORTING IN ISLAMIC BANKS: MULTIPLE MODERATION MODELS OF FINANCIAL SUSTAINABILITY (A Study on Islamic Banks in the Asia-Pacific Region, 2017-2023)

NANANG, YUDIANA (2025) DETERMINANTS SUSTAINABILITY REPORTING IN ISLAMIC BANKS: MULTIPLE MODERATION MODELS OF FINANCIAL SUSTAINABILITY (A Study on Islamic Banks in the Asia-Pacific Region, 2017-2023). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis determinan determinan pelaporan keberlanjutan pada bank syariah di Asia Pasifik periode 2017-2023, dengan memodelkan peran moderasi ganda dari kinerja keuangan keberlanjutan. Penelitian ini menggunakan metode pendekatan secara kuantitatif. Sementara itu populasi yang dipakai dalam penelitian yang dilakukan oleh peneliti yaitu semua Bank Syariah yang ada di negara Indonesia, Malaysia, Pakistan, Qatar, Arab Saudi, Kuwait, Oman dan Bahrain. Sementara untuk karakteristik atau kriteria dari sampel dalam penelitian yang dilakukan yaitu 3 Bank Syariah yang memiliki aset terbesar di masing-masing negara yang menjadi populasi penelitian dan juga sudah merilis laporan keuangan dengan lengkap selama tujuh tahun yaitu pada periode tahun 2017 sampai dengan 2023, sehingga dalam penelitian yang dilakukan oleh peneliti mendapatkan sampel sebanyak 20 Bank Syariah yang digunakan sebagai sampel dalam penelitian. Berdasarkan hasil penelitian yang telah dilakukan menunjukan bahwa Islamic Corporate Social Responsbility dan Islamic Corporate Governance berpengaruh terhadap Sustainability Reporting. Variabel interaksi Islamic Corporate Social Responsbility dengan Sustainability Financial tidak berpengaruh terhadap Sustainability Reporting. Sedangkan Variabel interaksi Islamic Corporate Governance dengan Sustainability Financial berpengaruh terhadap Sustainability Reporting. Dan pandangan dunia Islam tentang lingkungan erat kaitannya dengan nilai-nilai kemanusiaan. Dengan demikian, prinsip-prinsip eko-etika yang diturunkan dari pandangan dunia Islam tentang alam semesta memiliki makna dan nilai bagi kelangsungan hidup manusia di alam. Allah telah menciptakan alam semesta untuk kepentingan semua manusia dan menjadikan sumber daya bumi tersedia bagi manusia yang memiliki tanggung jawab untuk melestarikan dan memanfaatkannya secara rasional. Kata Kunci: Islamic Corporate Social Responsbility, Islamic Corporate Governance, Sustainability Reporting, Sustainability Financial. ABSTRACT This study aims to analyze the determinants of sustainability reporting in Islamic banks in Asia Pacific for the period 2017-2023, by modeling the dual role of moderation of sustainability financial performance. This study uses a quantitative approach. Meanwhile, the population used in the study conducted by researchers are all Islamic banks in Indonesia, Malaysia, Pakistan, Qatar, Saudi Arabia, Kuwait, Oman and Bahrain. As for the characteristics or criteria of the sample in the study conducted, there are 3 Islamic banks that have the largest assets in each country that is the population of the study and have also released complete financial statements for seven years, namely in the period 2017 to 2023, so that in the research conducted by the researchers, a sample of 20 Islamic Banks was used as a sample in the study. Based on the results of research that has been done shows that Islamic Corporate Social Responsbility and Islamic Corporate Governance affect the Sustainability Reporting. Islamic Corporate Social Responsbility interaction variable with financial Sustainability has no effect on Sustainability Reporting. While the interaction variables Islamic Corporate Governance with financial Sustainability affect the Sustainability Reporting. And the Islamic worldview about the environment is closely related to human values. Thus, eco-ethical principles derived from the Islamic worldview of the universe have meaning and value for human survival in nature. God has created the universe for the benefit of all humans and made the Earth's resources available to humans who have the responsibility to preserve and use them rationally. Keywords: Islamic Corporate Social Responsibility, Islamic Corporate Governance, Sustainability Reporting, Financial Sustainability.

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