Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia

Pangesti, Ervina Tri; Pramono, Nugroho Heri

doi:10.28918/jief.v2i1.5436

Cited by 3 publications

(4 citation statements)

References 5 publications

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“…Tes multikolinearitas mengharapkan untuk melihat apakah suatu hubungan dapat dilacak dalam informasi antara faktor-faktor bebas (Ghozali, 2018). Jika nilai correlation > 80% artinya mengalami multikolinearitas dan sebaliknya (Rahmawati & Supriatin, 2020).…”

Section: Tes Multikolinearitasunclassified

“…Uji chow dimanfaatkan sebagai penguji manakah yang terbaik antara FEM dengan CEM. Menurut Rahmawati & Supriatin (2020) uji chow memiliki ketentuan yaitu apabila nilai probabilitas di atas 0,05 (5%) maka yang dipilih CEM, sebaliknya jika probabilitas di bawah 0,05 (5%) maka yang terpilih FEM. Jika FEM yang terpilih maka dilakukan pengujian selanjutnya yaitu tes hausman.…”

Section: Uji Regresi Data Panelunclassified

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Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan Pada Sub Sektor Makanan dan Minuman Di BEI Tahun 2019-2022

Maulidianita,

Indra Pahala,

Muhammad Yusuf

2024

JAPA

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This research was conducted to analyze leverage, profitability, company age and public share ownership on the extent of annual report disclosure. The research object used is the food and beverage subsector on the IDX in 2019-2022. This data was processed in a panel manner using Eviews version 13. The sample found was 23 companies using the purposive sampling method. Based on this research, it was found from the results of hypothesis testing that the company age variable had a significant positive influence on the extent of annual report disclosure. Meanwhile, the variables leverage, profitability and public share ownership have no influence on the extent of annual report disclosure. It is concluded that leverage, profitability and public share ownership are financial reports that must be disclosed according to SEOJK No.30/SEOJK.04/2016. Therefore, food and beverage companies are expected to continue to develop their business so that the company can survive for a long time and have a long life in the business world, so that the company can present a broader annual report which not only discloses information that must be disclosed but also provides additional voluntary information. This is done to attract the attention of users of food and beverage companies' annual reports.

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Section: Tes Multikolinearitasunclassified

Section: Uji Regresi Data Panelunclassified

Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan Pada Sub Sektor Makanan dan Minuman Di BEI Tahun 2019-2022

Maulidianita,

Indra Pahala,

Muhammad Yusuf

2024

JAPA

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“…The ISR is expected to imply accounting practices and concepts that are following Islamic principles so that they can provide progress in the Islamic economy and honest and fair business practices. (Tri & Pramono, 2022).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

Wahyuantika,

Inayati,

Fitriati

et al. 2023

JIEI

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This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.

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“…Law Number 40, Article 74 of 2007, which states that businesses that manage natural resources have a social obligation to the environment, lays out the function of corporate social responsibility (CSR) in Indonesia. According to Rizkiningsih (2012), reporting that adheres to sharia law is more commonly referred to as "Islamic Social Reporting" (ISR). It is anticipated that by increasing trust and support for Islamic banks, through this transparency, their financial performance will improve.…”

Section: Introductionmentioning

confidence: 99%

The Role of Islamic Banks' Financial Performance on Corporate Social Responsibility (CSR)

Nurdyanzah¹,

Junaidi²,

Sultan³

2023

JESI

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<p align="justify">This study aims to obtain empirical evidence of factors that can affect the CSR performance of the Islamic social reporting (ISR) index of Islamic banks, which then interact with moderating variables. The method used is a quantitative method with multiple regression techniques and moderated regression analysis used to analyze the data. The factor used is Islamic social reporting, and the moderating variable is financial performance contained in the annual reports of several Islamic banks in Indonesia. From 2012 to 2021, the population of this study is Indonesian Islamic Commercial Banks (BUS). The sample obtained based on the sample selection criteria is only four Islamic commercial banks with a total of only 40 observations, indicating that the sample is still relatively small and the resulting value is relatively low to explain the company's financial performance. The time series method is used to process the data. The result show ROA and ROE can moderate and strengthen the impact of ISR on firm performance, ISR has a favorable and considerable impact on the financial performance of Islamic banks. The added value of the company is supported theoretically and empirically by this study. For this research to be used as a reference to explain phenomena with existing theories, the hypotheses made are stated descriptively and then accompanied by a Sharia perspective.</p>

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Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia

Cited by 3 publications

References 5 publications

Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan Pada Sub Sektor Makanan dan Minuman Di BEI Tahun 2019-2022

Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan Pada Sub Sektor Makanan dan Minuman Di BEI Tahun 2019-2022

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

The Role of Islamic Banks' Financial Performance on Corporate Social Responsibility (CSR)

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