Jurnal Akuntansi dan Keuangan
Vol. 1 No. 3 (2022): Juli 2022

Return on Asset, Debt Equity Ratio, dan Dewan Pengawas terhadap Islamic Social Reporting pada Bank Syariah

Euis Nurawaliyah (Universitas Swadaya Gunung Jati Cirebon)
Rina Destiana (Universitas Swadaya Gunung Jati Cirebon)
Apri Dwi Astuti (Universitas Swadaya Gunung Jati Cirebon)



Article Info

Publish Date
29 Jul 2022

Abstract

Albeit the number of investigation of the syaria banking performance, its assessment viewed from the perspectives of return on asset, debt equity ration and supervising board share little evidence from the Indonesian corner. Thus, this paper aims to investigate the impact of return on asset, debt equaty ratio, and supervising board on the Islamic social reporting of syaria banking in Indonesia. Data were garnered from 9 syaria bank annual report in Indonesia published in 2015-2019. All data were officially released in gallery of Indonesian Stock Exchange. All data were statistically analyzed to reveal the impact of return on asset, debt equity ratio on Islamic social reporting. The findings show no impact of investigated variables on the performance of syaria bank Islamic social reporting.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...