This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index
The objective of this study is to examine the effect of size and the frequency of meeting of Sharia Supervisory Board, audit committee, and auditor’s reputation on the disclosure of sharia compliance based on AAOIFI standard. The secondary data of this study was the annual report of 10 Islamic Commercial Banks in Indonesia from 2016 to 2018. Purposive sampling was used in selecting the data. While multiple linear regression was used for data analysis. The results of the study conclude that the size of the Sharia Supervisory Board has a positive and significant effect the on disclosure of sharia compliance based on the AAOIFI standard. On the contrary, the frequency of meeting of the Sharia Supervisory Board, audit committee, and auditor’s reputation have no significant effect on the disclosure of sharia compliance.
The influence of social care by business entities to their financial performance has been continuously debated in previous management reseearch. Nevertheless, studies about the influence of CSR on Islamic banks financial performance were rarely done. Therefore, this studyaims to examine the influence of Corporate Social Responsibility Disclosure (CSRD) on profitability as measured by Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Investment Account Holders (IAH) by debt and financing ratio. Data was obtained from Islamic banks in Indonesia through observation from 2012 to 2018 that analyzed by panel data regression and Fixed Effect Model (FEM). The results showed that the CSRD did not have a positive influence on ROA, ROE, NPM, IAH, Debt, and Financing Ratio. Therefore, the legitimacy theory was not proven in this study.
Penelitian ini bertujuan untuk menganalisis kecerdasan dan religiusitas terhadap perilaku etis mahasiswa akuntansi Syariah Institut Agama Islam Negeri Surakarta. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner yang dibagikan kepada 91 siswa. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling sedangkan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa kecerdasan dan religiusitas memiliki pengaruh positif dan signifikan terhadap perilaku etis Mahasiswa Akuntansi Syariah.Selain itu universitas harus terus meningkatkan untuk meningkatkan kecerdasan siswa, universitas juga perlu menanamkan nilai-nilai agama pada siswa untuk membangun kepribadian dan memotivasi etis siswa yang baik.Kata kunci: kecerdasan emosi, religiusitas dan motivasi etis mahasiswa akuntansi.
The rapid growth of Islamic Banking in Indonesia raises the risk of fraud as happened in Islamic Bank X in the last few years, in which the trend continues to increase. This study aims to unravel the root of fraud problem in Islamic Banking and strive to provide appropriate solutions in the prevention of fraud through qualitative approach. This study provides a formulation of role model and leadership policy through the reinforcement of organizational culture and the role of Human Capital Division as a step in the prevention of fraud.
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