The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating
The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.
This study aims to determine the influence of pressure, opportunity, and rationalization on academic fraud for accounting vocational high school student. The methodology of this study is survey research applying the Triangle Fraud for academic fraud with a sample of 130 high school vocational students to understand better the reasons for their academic fraud using regression statistical analysis. The method that used in this research is a survey method with a correlation approach. This method was chosen according to the purpose of the study, namely knowing whether or not there is an influence of pressure, opportunity and rationalization on academic fraud. The result of this study showed that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud and that there is a partial influence of pressure on academic fraud.
Halal tourism is one of the emerging sectors in the halal industry. The article aims to identify the main problems, solutions, and strategies for developing a model of halal tourism. The qualitative and quantitative approaches are used in this article, including in-depth interviews and expert group discussions with the community leaders, academics, culinary and travel entrepreneurs, local tourism board, hotel entrepreneurs, and tourists representing halal tourism stakeholders. The data was complemented with research questionnaires and compiled using the Analytic Network Process (ANP) method, with Super Decision as a data processing tool. The article provides empirical insights into halal tourism in Indonesia, focusing on the root cause, the outcome of solutions, and the formulation of a future development strategy. Government-related issues remain the main priority, followed by community and halal facilities entrepreneur issues (hotel, travel, and halal food). The results showed that the priority problem in developing halal tourism in Indonesia is infrastructure problems. The solution is to build adequate road infrastructure, repair damaged roads, and complete road direction to halal tourism locations in every region of Indonesia. Halal tourism goals in Indonesia can be realized by implementing a functional synergy between the government and the local community.
This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure
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