Pengaruh Investment Account Holder, Non-Performing Financing, dan Islamic Intellectual Capital terhadap Islamic Social Reporting dengan Islamic Corporate Governance sebagai Variabel Moderasi pada Bank Islam terbesar di Dunia

Luthfiyah, Qonitatun (2025) Pengaruh Investment Account Holder, Non-Performing Financing, dan Islamic Intellectual Capital terhadap Islamic Social Reporting dengan Islamic Corporate Governance sebagai Variabel Moderasi pada Bank Islam terbesar di Dunia. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to examine and analyze the relationship between Investment Account Holder, Non-Performing Financing, and Islamic Intellectual Capital on Islamic Social Reporting with Islamic Corporate Governance as a moderating variable. This study uses quantitative data, with a sample of the 10 largest Islamic banks in the world for the period 2018-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. The results of this study indicate that the Investment Account Holder variable has a negative and statistically insignificant effect on Islamic Social Reporting, the Non-Performing Financing variable has a positive and statistically insignificant effect on Islamic Social Reporting, the Islamic Intellectual Capital variable has a positive and statistically significant effect on Islamic Social Reporting, and the Islamic Corporate Governance variable has a positive and statistically insignificant effect on Islamic Social Reporting. Islamic Corporate Governance can strengthen the relationship between Non-Performing Financing and Islamic Intellectual Capital on Islamic Social Reporting, while Islamic Corporate Governance cannot strengthen the relationship between Investment Account Holder on Islamic Social Reporting. This study discusses Islamic Social Reporting and other factors such as Investment Account Holder, Non-Performing Financing, Islamic Intellectual Capital, and Islamic Corporate Governance, focusing on the 10 largest Islamic banks in the world. This study adds Islamic Corporate Governance as a moderating variable.

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