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PENGARUH ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP REPUTASI BANK UMUM SYARIAH DI INDONESIA
This study aims to analyze the effect of Islamic Social Reporting (ISR), profitability, and firm size on the reputation of Islamic Commercial Banks in Indonesia during the 2020–2025 period. Reputation is proxied by Third-Party Funds (TPF) as an indicator of public trust in Islamic banks. This study employs a quantitative approach using panel data regression analysis on 9 Islamic Commercial Banks selected through purposive sampling from a population of 14 banks registered with the Financial Services Authority (OJK), resulting in 54 observations. The data were obtained from the annual reports of the banks and analyzed using EViews 10. The results indicate that Islamic Social Reporting (ISR) has no significant effect on the reputation of Islamic Commercial Banks, while profitability, proxied by Return on Equity (ROE), has a significant negative effect on reputation. Meanwhile, firm size has a significant positive effect on reputation. Simultaneously, Islamic Social Reporting (ISR), profitability, and firm size have a significant effect on the reputation of Islamic Commercial Banks in Indonesia.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP REPUTASI BANK UMUM SYARIAH DI INDONESIA (Text)
PENGARUH ISLAMIC SOCIAL REPORTING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP REPUTASI BANK UMUM SYARIAH DI INDONESIA (Other)
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