Abstract
This research examines the factors influencing the performance of Islamic banks in Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions. It focuses on three key areas: corporate governance (CG), Shari’ah supervisory board (SSB) mechanisms, and corporate social responsibility (CSR) disclosure. This research employed rigorous panel data regression analysis, covering data from 79 Islamic banks spanning the years 2012 to 2021. This analytical approach revealed intricate connections between CG practices, SSB mechanisms, CSR disclosure, and bank performance. Strong CG and SSB mechanisms, in conjunction with robust CSR disclosure, positively impacted Islamic bank performance. These factors facilitated value creation, accountability, and stability, even during the COVID-19 pandemic. This underscores the significance of enhancing CG, SSB mechanisms, and CSR disclosure to bolster transparency and trust within the Islamic banking sector. Collaborative efforts among regulators, investors, and creditors are imperative for enforcing regulations, formulating CSR guidelines, and strengthening governance. This research contributes to a deeper understanding of CG practices, their impact, and the role of CSR disclosure in Islamic banks. It offers valuable insights for stakeholders and enhances comprehension of these mechanisms within the context of the SEA and GCC regions.