UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING ( ISR ) PADA BANK SYARIAH DI INDONESIA. FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING ( ISR ) PADA BANK SYARIAH DI INDONESIA.
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Abstract
This study aims to analyze the factors that affect the disclosure of Islamic Social Reporting at Bank Syariah in Indonesia. Factors tested were firm size, profitability, liquidity, leverage, and age of company as independent variable while disclosure of Islamic Social Reporting as dependent variable. The data used in this research is secondary data and sample selection using purposive sampling method. The sample of this research consists of 7 Sharia Banks for the period of 2014-2016. The analysis model for this research use multiple linear regression analysis. Based on the results of the research analysis shows that firm size, profitability, liquidity, leverage, and company age have no significant influence on Islamic Banking (ISR) disclosure in Sharia Bank in Indonesia.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 23 Jun 2022 01:53 |
| Last Modified: | 23 Jun 2022 01:53 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/14358 |
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