This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting
Dalam pendekatan konseptual tentang kemungkinan Pemasaran UMKM melalui media sosial, melalui pencarian Google Scholar periode 2012 hingga 2022 diperoleh puluhan dokumen berisi proposal dan pengalaman menarik; hal yang sama dikompilasi dalam database di Excel, memungkinkan mengatur konsultasi dan analisis untuk mengidentifikasi elemen yang dikenakan pajak pada strategi pemasaran yang sesuai melalui media sosial, selain mengeksplorasi praktik yang baik di Indonesia untuk menyediakan berbagai alat bagi perusahaan dan teknik yang telah dikembangkan dalam konteks saat ini. Dalam dokumen tersebut dianalisis evolusi pemasaran sebagai suatu disiplin dan kemampuan untuk terlibat dengan perubahan teknologi yang dikembangkan dengan kemajuan internet sebagai sarana komunikasi yang masif dan kuat, yang berkaitan dengan yang menghasilkan situs web, pentingnya kehadiran dalam media sosial dan memposisikan produk UMKM di pikiran konsumen pada posisi memiliki keunggulan dibandingkan dengan produk pesaing. Penelitian ini menggunakan pendekatan kualiatatif dengan metode tinjauan pustaka.
This study aims to determine the relationship between the characteristics of the company and the conformity of the assurance statement in the sustainability report. The accounting information tested in this study is industry sensitivity, profitability, leverage, and company age. This study uses panel data samples (unbalanced) on ASSRAT participating companies on the NCSR website as many as 77 companies for the 2018-2021 period. The analysis technique used is multiple linear regression. The results showed that the variables of industry sensitivity, profitability, leverage, and company age were positively correlated to the statement of assurance of the sustainability report. This explains that the high sensitivity of the industry to the company will encourage the guarantee statement mechanism. The better profitability of the company fosters companies to attract investors to invest. High corporate leverage makes the company motivated to implement a statement of sustainability assurance to restore stakeholder trust. Furthermore, companies that have been operating for a long time will tend to make social disclosures, this recommends the application of a sustainability report assurance statement. The results of this study can theoretically confirm the theory of Stakeholders and Legitimacy which play an essential role in the company's sustainability.
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were companies in the agricultural and mining sectors which were listed on the Indonesia Stock Exchange for the period 2015-2019. The data selection technique used was purposive sampling to obtain 270 companies. The analytical method used is multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as a proxy for corporate governance and the capital intensity variable also shows a positive influence on tax avoidance.
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