The purposes of this study are to examine the effect of company size, profitability, board of commissioners, proportion of independent commissioners, and frequency of meetings on the level of Islamic Social Reporting (ISR) in Indonesia and Malaysia and to test whether there is difference ISR in Indonesia and Malaysia. The sample of this study are 10 companies that issued sukuk at Indonesia Shariah Stocks Index and 8 companies on Malaysia Stock Exchange in 2013-2017. Multiple regression and different tests are used in this research as analysis techniques. The results show that the size of the company effects on the level of ISR in Indonesia positively but not in Malaysia. Profitability, board size, and the proportion of independent commissioners does not effect on ISR levels in Indonesia and Malaysia. The frequency of board of commissioners meetings effect on ISR levels in Indonesia and Malaysia positively and there is difference ISR in Indonesia and Malaysia. The implication of this research is that there is a need for regulations that regulate ISR disclosure in Indonesia to improve the quality of ISR disclosure to the stakeholders
The purpose of this study was to determine the effect of financial ratio and stock price with Earning Per Share (EPS) as a moderating variable on manufacture companies which were listed in the Shariah Securities List. Financial ratio variables were used in this study as Price Earning Ratio (PER), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), and Size. This study based on Signaling Theory. This study used secondary data was obtained from ICMD and companies annual report. The samples of this study were 46 companies which were listed in Shariah Securities List in the period 2007-2013 and the number of observation was 322. Analysis which was used in this study Residual Test because of the existence of multicollinearity.The results showed that PER, EPS, and Size have positive effect on stock price and PER, DER, CR, NPM, and Size have effect on stock price jointly. Moderation testing showed that the higher EPS, the influence of NPM to stock price is getting stronger. The other variables in this study did not prove were moderated by EPS. Ke ywor ds
The purpose of this article is giving the basic concept of Islamic corporate governance with the four leadership principles namely shiddiq, amanah, tablig, and fathanah. Next research and exploration about the conceptual of Islamic corporate governance is very important to be done because this research is still rare. The opportunity for future researcher in this topic is discussed in this paper. K ey wo r d s :
The purpose of this study is to specify whether spirituality, age, and tenure have an effect on organizational commitment and to determine whether the moderating variables, i.e. dual career family worker, moderates the effect of spirituality, age, and tenure on organizational commitment. The samples of the study were 90 staffs and lecturers of three educational institutions under Indonesian Journal of Islam and Muslim Societies Vol. 7, no.2 (2017), pp. 277-304, doi : 10.18326/ijims.v7i2. 277-304 278 IJIMS, Indonesian Journal of Islam and Muslim Societies, Volume 7, Number 2, December 2017: 277-304 the Ministry of Religious Affairs located in Central Java. They were IAIN Surakarta, IAIN Salatiga, and MTsN 1 Surakarta. The research used Moderated Regression Analysis to analyze the data. The results showed that spirituality and tenure positively affect organizational commitment and dual career family worker moderated the effect of spirituality and tenure on organizational commitment. Dual career family worker in this study can be categorized as a quasi-moderation variable.Tujuan dari penelitian ini adalah untuk mengetahui apakah spiritualitas, usia, dan masa jabatan berpengaruh terhadap komitmen organisasi dan untuk menentukan apakah dual career family worker sebagai variabel moderasi dapat memoderasi pengaruh spiritualitas, usia, dan masa jabatan terhadap komitmen organisasi. Penelitian ini menggunakan 90 karyawan dan dosen sebagai sampel dari tiga institusi pendidikan di bawah Kementerian Agama di Jawa Tengah: IAIN Surakarta, IAIN Salatiga, dan MTsN 1 Surakarta. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Moderasi. Hasilnya menunjukkan bahwa spiritualitas dan masa jabatan secara positif mempengaruhi komitmen organisasi dan dual career family worker sebagai variabel moderasi mampu memoderasi spiritualitas dan masa jabatan terhadap komitmen organisasi. Dual career family worker dalam penelitian ini dimasukkan sebagai variabel moderasi kuasi.
This research examines the effect of commissioner and remuneration committee characteristics on the remuneration in the banking sector of Indonesia. Using a sample of 18 banks for the fiscal year that ends on December 31 2006 through 2012, this study finds evidence of negative impact of gender and number of meeting on the remuneration. With respect of size as a control variable, this study proves a positive impact on the remuneration.
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