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All Journal Jurnal Aplikasi Bisnis Journal of Contemporary Accounting
Kinanthi Putri Ardiami
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Contemporary Accounting

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The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia Yunice Karina Tumewang; Faaza Fakhrunnas; Kinanthi Putri Ardiami
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art4

Abstract

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.
Co-Authors Faaza Fakhrunnas Ivana Ardelia Rhomandhonna Tumewang, Yunice Karina