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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

Jurnal Ekonomi dan Bisnis Islam

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Field Value
 
Title FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING
 
Creator NURAENI, ANDI
RINI, RINI
 
Subject Economy and Business
Financial Performance, Islamic Governance Score, Islamic Social Reporting
 
Description The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).
 
Publisher Universitas Islam Negeri Imam Bonjol Padang
 
Contributor —
 
Date 2019-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/jebi/article/view/220
10.15548/jebi.v4i1.220
 
Source JEBI (Jurnal Ekonomi dan Bisnis Islam); Vol 4, No 1 (2019): Januari - Juni 2019; 77-83
2528-4274
2528-4266
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/jebi/article/view/220/243
 
Rights Copyright (c) 2019 JEBI (Jurnal Ekonomi dan Bisnis Islam)
http://creativecommons.org/licenses/by-nc-sa/4.0