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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Humanism: Journal of Community Empowerment (HJCE) Urecol Journal. Part G: Multidisciplinary Research Jurnal Bisnis Manajemen dan Akuntansi ISLAMIC ACCOUNTING JOURNAL
Arie Rachma Putri
Akademi Akuntansi Muhammadiyah Klaten
Religion Agriculture, Biological Sciences & Forestry Arts Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : ISLAMIC ACCOUNTING JOURNAL

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Disclosure of Islamic social reporting on sharia commercial banks in Indonesia Anis Permatasari; Arie Rachma Putri; Yusvita Nena Arinta
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This study aims to determine the Disclosure of Islamic Social Reporting at Islamic Industrial Banks in Indonesia with Environmental performance as moderating. The sample in this study changed into 12 Islamic industrial Banks for the 2015-2020 period. The information used is 72 annual reports received by the documentation method. This study use panel data regression and using Moderated Regression Analysis. Results based on the studies found an effect that partially Leverage a company size variable has a positive effect on Islamic Social Reporting, Profitability doesn’t have any significant effect on Islamic Social Reporting. Environmental performance is capable of moderating the connection between company size and Islamic Social Reporting. but, environmental performance isn't always capable of moderating the connection profitability and leverage on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting, Islamic Banks, Profitability, Company Size, environmental performance
Co-Authors Alfiati Nurrokhmini Anis Permatasari Elsi Puspito Anggraini Endang Wahyuningsih Erna Chotidjah Suhatmi Faizah Khotimatul Husna Humairoh Al Hakim Indra Hastuti Isna Nur Azizah Maharani Chikita A Puput Ranu Siwi Rukmini Sholikhah Deti A Sutaryono Sutaryono Yusvita Nena Arinta