<p class="bdabstract">This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.</p><p class="bdabstract"><strong>Keywords: </strong>Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia</p>
This study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud).
Digital investment is a new trend in the investment world. Information technology improvement make digital investments growing rapidly. Investors warmly welcome digital investment as an alternative solution to financial problems due to the COVID-19 pandemic. This study aims to examine the effect of financial literacy, risk perception, locus of control and over confidence variables on digital investment decisions. The research was conducted in Sukoharjo Regency with a total of 100 respondents. The data collection method used a questionnaire determined by the selection of respondents through purposive sampling. The test results using SPSS software version 16.0 show that risk perception, locus of control and over confidence have no effect on digital investment decisions, while financial literacy has a positive effect on digital decisions, especially the younger generation. Young investors who do not have long experience in investing decide to invest on the basis of their financial management skills
<p><em>This study discusses about companies that want to earn Earnings Per Share in Companies that Participate in the 2011-2016 CGPI Award. The characteristics of the company in this study are represented by company size, old company, old list, and leverage. The results of the F test show all simultaneous all independent variables on Earnings per Share. Based on the results of the test it can be concluded that the company is positive for Earning Per Share, while leverage has a negative effect on earnings per share. Old company and listing variables do not affect Earning per Share.</em></p>
<span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>Climate change is a form of responsibility disclosure of climate change. This study aims to analyze</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> are food and beverage manufacturing company which publishes financial reports and other</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> information in period 2013-2014. The data analysis of this study is content analysis to identify the</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> climate change disclosure by using the Climate Change Disclosure Index. In addition, this study</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> also employees multiple regresion analysis. The result of analysis shows that media exposure, size</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> of the board of directors, and institutional ownership have significant association with climate</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> change disclosure. In contrast, other variables such as state, company size and board size do not</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>have significant association with climate change disclosure</em><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em> Keywords: climate change disclosure, country, size of company, the media exposure, the size of</em></strong><br /><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em>the board of directors, board size, and institutional ownership</em></strong></span></span></span></span></span></span></span></span></span></span></span><br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></span>
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