Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH (DPS) DAN DIREKSI TERHADAP KINERJA MAQASID SYARIAH Rismayani, Gista; Nanda, Ulfa Luthfia
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1698

Abstract

Sharia Maqasid Performance is the result described from a conceptual framework based on sharia maqasid theory. A maqasid sharia performance should be an effort for Islamic financial institutions to establish a goal that not only profit-oriented but also falah. This study aims to identify factors affecting the sharia maqasid performance of Islamic banking in Indonesia. The dependent variable used in this study is sharia maqasid performance and the independent variables in this study areboard of commissioners performance,  Sharia Supervisory Board Performance, and  board of directors performance. The study population is sharia  banking registered in Bank Indonesia. Using purposive sampling technique obtained 7 islamic banking which become object in this research.The data analysis using panel data regression by Eviews 9. The results indicates that the variables of board of commissioners performance, sharia board performance. and board of directors performance have no significant effect toward the Sharia Maqasid Performance.
PENGARUH GENDER DIVERSITY, PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Ulfa Luthfia Nanda; Gista Rismayani
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1882

Abstract

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure. Keywords :      corporate social responsibility, gender diversity, profitability, firm size, audit firm size