Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

PENGARUH DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Pada Bank Umum Syariah di Indonesia Periode 2012-2016)

Siti Sara Rostiani (STIE STAN Indonesia Mandiri)
Tuntun A. Sukanta (STIE STAN Indonesia Mandiri)

Article Info

Publish Date
30 Apr 2019

Abstract

The purpose of this research is to find out the influence of sharia supervisory board, profitability, and leverage toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2012-2016 and test it. Purposing sampling is the technique that been used in this research with the samples 9 Sharia Commercial Bank during 5 years observation respectively with the result obtained 45 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that the sharia supervisory board has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR). While profitability and leverage have no significant influenced toward the disclosure of Islamic Social Reporting (ISR).

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Journal Info
Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Website

Abbrev

jabe

Publisher

Universitas Widyatama

Subject

Economics, Econometrics & Finance Social Sciences

Description

Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas ...