THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE
The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia S...
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2024-12-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
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| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/4573 |
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| author | Мохаммад Халім Грахіта Чандрарін Максіон Сумтакі |
| author_facet | Мохаммад Халім Грахіта Чандрарін Максіон Сумтакі |
| author_sort | Мохаммад Халім |
| collection | DOAJ |
| description |
The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia Stock Index. The researchers employed the proportionate random sampling approach to select 778 organizations out of the minimal sample of 472 companies, as determined by the sample calculation findings using G*power. The structural equation model (SEM) is the analytical technique employed in this study. The research's hypothesis test result suggests that the board of directors and commissioners greatly improves Islamic Social Reporting. The market's performance is significantly enhanced by the commissioners and board of directors. Business performance increases significantly with Islamic Social Reporting. The board of directors and board of commissioners significantly improve market performance through Islamic Social Reporting. This research adds value by offering fresh perspectives on how the Board of Directors and Commissioners' roles can affect a company's performance in the market when ISR principles are applied. The research's practical implication is that businesses can utilize it to inform the development of improved corporate governance and social responsibility policies and strategies.
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| format | Article |
| id | doaj-art-69258ab6a8274e9ebe071e51b3102927 |
| institution | DOAJ |
| issn | 2306-4994 2310-8770 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj-art-69258ab6a8274e9ebe071e51b31029272025-08-20T02:39:56ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702024-12-0165910.55643/fcaptp.6.59.2024.4573THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCEМохаммад Халім0Грахіта Чандрарін1Максіон Сумтакі2Doctorate Student of Post Graduate Program, University of Merdeka Malang, Malang, IndonesiaUniversity of Merdeka Malang, Malang, IndonesiaUniversity of Merdeka Malang, Malang, Indonesia The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia Stock Index. The researchers employed the proportionate random sampling approach to select 778 organizations out of the minimal sample of 472 companies, as determined by the sample calculation findings using G*power. The structural equation model (SEM) is the analytical technique employed in this study. The research's hypothesis test result suggests that the board of directors and commissioners greatly improves Islamic Social Reporting. The market's performance is significantly enhanced by the commissioners and board of directors. Business performance increases significantly with Islamic Social Reporting. The board of directors and board of commissioners significantly improve market performance through Islamic Social Reporting. This research adds value by offering fresh perspectives on how the Board of Directors and Commissioners' roles can affect a company's performance in the market when ISR principles are applied. The research's practical implication is that businesses can utilize it to inform the development of improved corporate governance and social responsibility policies and strategies. https://fkd.net.ua/index.php/fkd/article/view/4573board of directorsboard of commissionersislamic social reportingmarket performancesharia stock indexstructural equation model |
| spellingShingle | Мохаммад Халім Грахіта Чандрарін Максіон Сумтакі THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE Фінансово-кредитна діяльність: проблеми теорії та практики board of directors board of commissioners islamic social reporting market performance sharia stock index structural equation model |
| title | THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE |
| title_full | THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE |
| title_fullStr | THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE |
| title_full_unstemmed | THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE |
| title_short | THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE |
| title_sort | role of islamic social reporting in mediating the board of directors and market performance |
| topic | board of directors board of commissioners islamic social reporting market performance sharia stock index structural equation model |
| url | https://fkd.net.ua/index.php/fkd/article/view/4573 |
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