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PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2016

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2016
 
Creator Nabilah, Fatin
Maslichah, Maslichah
Afifudin, Afifudin
 
Description ABSTRACTThis study aims to determine the influence of Islamic Governance Score(IGS), Leverage (DAR), Profitability (ROA), and Size of Islamic Social ReportingIndex at Sharia Commercial Bank registered in the Financial Services Authority(OJK) period 2012-2016. The type of research used is quantitative. This researchuses purposive sampling technique. The population used in this study were 13companies and produced 7 sample companies based on predetermined criteria forone year, resulting in 35 sample data of the company for five years for the period2012-2016. By using multiple linear regression analysis, the result of thisresearch proves that Islamic Governance Score (IGS), Leverage (DAR),Profitability (ROA), and Size influence to Islamic Social Reporting Index. IslamicGovernance Score (IGS) has no effect on Islamic Social Reporting Index.Leverage (DAR) has a negative effect on Islamic Social Reporting Index. WhileProfitability (ROA) and Size have a significant positive effect on Islamic SocialReporting Index.Keywords : Islamic Governance Score, Leverage, Profitability, Size, IslamicSocial Reporting Index
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/922
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/922/914
 
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