This research using leverage as the control variable to measure the relationship between IC and ROA andIC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as themeasurement that represented profitability. Market value was measured with price-to-book value (PBV)ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 fromsix industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive methodwas used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test wereused to test the hypothesis on 5%-significance. The results showed that IC influences ROA significantly;simultaneously and partially. IC also influences market value directly and indirectly through ROA, thoughthe indirect influence is greater
Indonesia is one of the countries with the largest Muslim population in the world. This issue gives Indonesia has an excellent opportunity to develop the halal industry. Indonesia's halal industry is still inferior when compared to predominantly non-Muslim countries. Halal tourism, especially in this case sharia hotels, is one of the business lines that has received significant attention in this modern era. In recent years tourism has become a different trend for various groups; this has led to a demand for travel facilities that do not conflict with Islamic values. The purpose of this study was to study the effect of the application of Maqashid Syariah on Corporate Governance in Sharia Hotels. The research methodology used is a survey. The type of data used in this study is primary data. Analysis of the data in this study was using a simple regression analysis. The study results show that the implementation of Sharia Magashid has a significant influence on good governance and governance in sharia hotel management.
Penelitian ini merupakan penelitian yang bertujuan untuk mengetahui pengaruh Islamic social reporting, ukuran, dan jumlah rapat DPS terhadap manajemen laba di perbankan syariah. Berdasarkan hasil penelitian, secara simultan Islamic social reporting, dewan pengawas syariah, dan jumlah rapat dewan pengawas syariah memiliki pengaruh yang signifikan terhadap manajemen laba pada perbankan syariah. Pengaruh tersebut cukup kuat dengan kontribusi yang diberikannya sebesar 88,4%, sedangkan 11,6% sisanya merupakan besarnya kontribusi pengaruh dari faktor lainnya yang tidak diteliti. Secara parsial, dapat disimpulkan bahwa: (1) Islamic social reporting tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, (2) dewan pengawas syariah tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, dan (3) jumlah rapat dewan pengawas syariah memiliki pengaruh negatif yang signifikan terhadap manajemen laba pada perbankan syariah
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