The role of Islamic corporate governance in Islamic social reporting: evidence from global Islamic banks

Yusuf Faisal; Qonitatun Luthfiyah; Junainah Jaidi; Ibrahim Ibrahim; Egi Gumala Sari

doi:10.21580/jiafr.2026.8.1.28661

Authors

Yusuf Faisal Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Qonitatun Luthfiyah Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Junainah Jaidi Universiti Malaysia Sabah, Sabah, Malaysia
Ibrahim Ibrahim International Islamic University Islamabad, Islamabad, Pakistan
Egi Gumala Sari Universitas Bina Insani, Bekasi, Indonesia

DOI:

https://doi.org/10.21580/jiafr.2026.8.1.28661

Keywords:

Investment Account Holder, Non-Performing Financing, Islamic Intellectual Capital, Islamic Corporate Governance, Islamic Social Reporting

Abstract

Purpose - This study aims to examine 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.

Method - 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.

Result - The results show that Investment Account Holder, Non-Performing Financing, and Islamic Corporate Governance do not significantly affect Islamic Social Reporting. In contrast, Islamic Intellectual Capital has a significant positive effect on Islamic Social Reporting. Additionally, Islamic Corporate Governance moderates the effects of Non-Performing Financing and Islamic Intellectual Capital on Islamic Social Reporting. However, it does not moderate the effect of Investment Account Holder on Islamic Social Reporting.

Implication - Islamic banks are advised to enhance intellectual capital and governance to improve social reporting.

Originality - This study examines Islamic Social Reporting in the world’s 10 largest Islamic banks by analyzing the roles of Investment Account Holders, Non-Performing Financing, Islamic Intellectual Capital, and Islamic Corporate Governance as a moderating variable.

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