Jurnal Rekognisi Ekonomi Islam (JREI)
Vol. 1 No. 02 (2022)

Pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya, umur perusahaan dan ukuran dewan pengawas syariah terhadap Islamic social reporting pada perbankan syariah di Indonesia periode 2016-2020

Debi Rahmawati (Universitas Sultan Ageng Tirtayasa, Indonesia)
Tenny Badina (Universitas Sultan Ageng Tirtayasa, Indonesia)
Rita Rosiana (Universitas Sultan Ageng Tirtayasa, Indonesia)
Ahmad Fatoni (Universitas Sultan Ageng Tirtayasa)

Article Info

Publish Date
01 Sep 2022

Abstract

This study aims to explain the variables of firm size, profitability, leverage, cost efficiency, firm age, size of the sharia supervisory board in influencing Islamic Social Reporting. The population in this study is Islamic banking in Indonesia which is registered with the Financial Services Authority (OJK) for the period 2016 – 2020. The data used in this study is panel data from 10 samples of selected companies, with a total sample of 50. Company size and company age have a negative and significant effect on ISR. The size of the sharia supervisory board has a positive and significant effect on ISR. Meanwhile, profitability, leverage, and cost efficiency have no significant effect on ISR.

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Journal Info
Jurnal Rekognisi Ekonomi Islam (JREI)
Website

Abbrev

jrei

Publisher

Universitas Islam Nahdlatul Ulama Jepara

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Rekognisi Ekonomi Islam adalah peer-reviewed dan open akses jurnal yang memprioritaskan publikasi naskah dari mahasiswa Program Studi Ekonomi Islam Universitas Islam Nahdlatul Ulama Jepara. Jurnal ini menerbitkan editorial, artikel, penelitian, dan ulasan. Fokus ruang lingkup jurnal ini ...