Table 2 Variables measurement Variables... | Emerald Publishing

Table 2

Variables measurement

Variables		Measure	Source
Dependent variables	Performance	ROA = Net Profit/Total Assets	Sanjaya et al. (2015), Sohail et al. (2017), Sallemi and Zouari (2022), Eldaia et al. (2021)
		ROE = Net Profit/Total equity
		ROI=Net investment Profit/Total investment
Independent variables	External auditors Reputation (REP)	1: if the external auditor is one of the four largest audit firms (KPMG, Deloitte, Price water house Coopers and Ernst & Young) and they have qualified Shariah auditors to carry out the audit task, and 0 otherwise	DeFond and Lennox (2011), Detthamrong et al. (2017)
	Corporate Social Responsibility (CSR)	Items included in the calculation of CSR divulgation	Sallemi and Zouari (2023)
	Customer Satisfaction (Sat)	$∆ S A T = \frac{{s u r p l u s}_{t}}{{p r e m u i m s}_{t}} - \frac{{s u r p l u s}_{t - 1}}{{p r e m u i m s}_{t - 1}}$	Che Ngah1 et al. (2016)
Control variables	Firm size (size)	The natural logarithm of the firm’s total assets	Sohail et al. (2017), Sallemi and Zouari (2022)
	Leverage (LEV)	Total debt/total assets	Sohail et al. (2017), Sallemi and Zouari (2022)
	Covid19	1: if the period is 2020, and 0 otherwise	Almustafa et al. (2023)

Variables		Measure	Source
Dependent variables	Performance	ROA = Net Profit/Total Assets	Sanjaya et al. (2015), Sohail et al. (2017), Sallemi and Zouari (2022), Eldaia et al. (2021)
		ROE = Net Profit/Total equity
		ROI=Net investment Profit/Total investment
Independent variables	External auditors Reputation (REP)	1: if the external auditor is one of the four largest audit firms (KPMG, Deloitte, Price water house Coopers and Ernst & Young) and they have qualified Shariah auditors to carry out the audit task, and 0 otherwise	DeFond and Lennox (2011), Detthamrong et al. (2017)
	Corporate Social Responsibility (CSR)	Items included in the calculation of CSR divulgation	Sallemi and Zouari (2023)
	Customer Satisfaction (Sat)	$∆ S A T = \frac{{s u r p l u s}_{t}}{{p r e m u i m s}_{t}} - \frac{{s u r p l u s}_{t - 1}}{{p r e m u i m s}_{t - 1}}$	Che Ngah1 et al. (2016)
Control variables	Firm size (size)	The natural logarithm of the firm’s total assets	Sohail et al. (2017), Sallemi and Zouari (2022)
	Leverage (LEV)	Total debt/total assets	Sohail et al. (2017), Sallemi and Zouari (2022)
	Covid19	1: if the period is 2020, and 0 otherwise	Almustafa et al. (2023)

Source(s): Authors' own creation