Image of Islamic Social Reporting in Shariah Banks in Indonesia

Karya Ilmiah Dosen

Islamic Social Reporting in Shariah Banks in Indonesia



From the Islamic perspective, the growth of Corporate Social Responsibility became an additional dimension for financial reporting. Islamic Social Reporting (ISR) is becoming a common practice among Shariah Banks in Indonesia. This study attempted to measure the determinants of ISR as practiced by shariah-approved Indonesian banks listed on the Indonesia Stock Exchange, as stated in their annual reports. The three variables used to test the determinants of ISR were company size, profitability, and leverage. Content analysis was used to evaluate ISR and analyze the annual reports of 11 shariah banks during the period 2014– 2016. Multiple regression analysis with panel data showed that company size, profitability, and leverage significantly affected the level of ISR. The findings contribute a new dimension to the knowledge of corporate reporting from the religiousity perspective.


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EKIDUPT210219330/EKIDUPT210219Perpustakaan PusatB A C A
D I T E M P A T

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Judul Seri
Review of Integrative Business and Economics Research
No. Panggil
EKIDUPT210219
Penerbit Society of Interdisciplinary Business Research: .,
Deskripsi Fisik
12 p.
Bahasa
English
ISBN/ISSN/NPM
2304-1013
Klasifikasi
330
Tipe Isi
text
Tipe Media
-
Tipe Pembawa
-
Edisi
Vol.9, No.1
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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