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ANALISIS KETERKAITAN ANTARA INVESTASI TEKNOLOGI DIGITAL DAN KINERJA ICSR DI BANK SYARIAH INDONESIA DENGAN MODERASI BANK SIZE DAN CAR: STUDY TAHUN 2021-2024
This study analyzes the influence of digital technology investment on the performance of Islamic CSR (ICSR) of Islamic banks in Indonesia, with CAR and Bank Size as the moderation variables. Using an explanatory quantitative approach and panel data method on eight Islamic banks for the 2021–2024 period, the analysis was carried out through panel regression and Moderated Regression Analysis (MRA). The results show that digital technology investment has a significant effect on ICSR performance. CAR is not proven to be a moderator, whereas Bank Size strengthens the relationship because large banks have more adequate resources and financial slack. This research contributes to the literature on digitalization-ICSR of Islamic banking and provides practical implications for management and regulators.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
NIM.: 22108030127 Himawan Muhammad Agung Yudhistira
ANALISIS KETERKAITAN ANTARA INVESTASI TEKNOLOGI DIGITAL DAN KINERJA ICSR DI BANK SYARIAH INDONESIA DENGAN MODERASI BANK SIZE DAN CAR: STUDY TAHUN 2021-2024 (Text)
ANALISIS KETERKAITAN ANTARA INVESTASI TEKNOLOGI DIGITAL DAN KINERJA ICSR DI BANK SYARIAH INDONESIA DENGAN MODERASI BANK SIZE DAN CAR: STUDY TAHUN 2021-2024 (Other)
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