Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

Trilaksono, Ibnu; Komalasari, Agrianti; Tubarad, Chara Pratami Tidespania; Yuliansyah, Yuliansyah

doi:10.35912/bukhori.v1i1.118

Cited by 10 publications

(13 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Hal ini berdasarkan pada norma dan peraturan yang berlaku dalam bisnis Islam bahwa dalam mengelola dan melaksanakan kegiatan operasional bisnisnya harus berdasarkan prinsip-prinsip syariah (Trilaksono et al, 2021). Berdasarkan teori Rejda (2011), hasil investasi dapat diukur dengan melihat pada nilai pendapatan investasi neto (net investment income).…”

Section: Hasil Investasiunclassified

Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019

Hidayat¹,

Susanti²,

Zulaihati³

2021

Jakman

View full text Add to dashboard Cite

Purpose: This study aims to identify whether there is an effect between premiums, investment returns, and risk-based capital on profits in sharia insurance entities in Indonesia in 2019. Research Methodology: The research method applied was quantitative. The affordable population in this study was 45 sharia insurance entities registered with OJK 2019. The sample used was 40 entities by applying the simple random sampling technique. The data analysis technique applied is a multiple linear regression test assisted by IBM SPSS Statistics 26. Results: By using the multiple linear regression analysis methods, the results of this study are that the premium has a positive and significant effect on profits, while investment returns and risk-based capital have Indonesia significant effect on profits. These results can contribute to sharia insurance companies developing the company’s premiums in increasing their profits. Limitations: The research objects used the 2019 period only. Therefore, it is appropriate for the next researcher to continue research with a larger range of research subjects and add other variables. Contribution: The results of this study can be useful for all insurance companies to create strategies in obtaining profits from several factors that have been studied.

show abstract

Section: Hasil Investasiunclassified

Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019

Hidayat¹,

Susanti²,

Zulaihati³

2021

Jakman

View full text Add to dashboard Cite

show abstract

“…This result is consistent with research [18], [17] which states that ISR has a positive effect on Maqashid Sharia. However, it is not consistent with [19], [20] which states that there is no effect of ISR to performance on Islamic banks.…”

Section: The Effect Of Islamic Social Reporting On the Performance Of...mentioning

confidence: 61%

“…Some research shows that ISR has a positive effect on the performance of the Maqashid Sharia Index (MSI) [17] and [18]. However, other research shows that ISR has no effect on the financial performance of Islamic banking [19], [20].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Islamic Social Reporting on Performance of Maqashid Sharia

Farida¹,

Cahyani²,

Utami³

et al. 2023

Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

View full text Add to dashboard Cite

The purpose of this study is to investigate and assess the impact of Islamic Social Reporting (ISR) on the performance of Maqashid Sharia ini Islamic Banks in Indonesia and Malaysia. ISR is used to assess Islamic banks' social responsibility, whereas the Maqashid Sharia Index (MSI) indicator with the Abu Zahrah approach is used to assess their financial performance. The target audience for this study is Islamic banks operating across Indonesia and Malaysia from 2016 to 2020. Then, using the purposive sampling method, a sample of 21 Islamic banks was obtained. Simple linear regression analysis and statistical t tests are used to test hypotheses. The findings revealed that Islamic Social Reporting had a beneficial impact on Maqashid Sharia performance. Another finding is that when comparing the Maqashid Sharia performance of Islamic banks in Indonesia and Malaysia, the average value of the Maqashid Sharia Index in Indonesian Islamic banks is greater than in Malaysian Islamic banks.

show abstract

“…Hasil penelitian menunjukkan bahwa kualitas laba, growth opportunities dan profitability memiliki hubungan positif terhadap earnings response coefficient, sedangkan financial leverage dan systematic risk memiliki hubungan yang negatif terhadap earnings response coefficient. Penelitian berbeda dilakukan (Trilaksono, Komalasari, Tubarad, & Yuliansyah, 2021) Indonesia untuk periode 2012-2014 mengenai pengaruh perataan laba, corporate social responsibility, kesempatan bertumbuh, persistensi laba, dan leverage terhadap keinformatifan laba dengan peran intellectual capital disclosure sebagai variabel pemoderasi. Hasil penelitian mengungkapkan bahwa tata kelola perusahaan dan peluang pertumbuhan memiliki pengaruh positif terhadap Earnings Response Coefficient, sedangkan leverage berpengaruh negatif terhadap ERC.…”

Section: Pengembangan Hipotesisunclassified

“…Penelitian yang dilakukan Trilaksono et al (2021) membuktikan likuiditas berpengaruh signifikan terhadap ketepatwaktuan pelaporan keuangan. Namun penelitian yang dilakukan Sulistyo (2010) membuktikan bahwa likuiditas tidak berpengaruh signifikan terhadap ketepatwaktuan pelaporan keuangan.…”

Section: Pengembangan Hipotesisunclassified

Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020

Ekawati

Yanti²

2022

Bukhori

View full text Add to dashboard Cite

Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, find out whether Leverage has an effect on the Earning Response Coefficient, and find out whether Liquidity has an effect on the Earning Response Coefficient. Method: This study uses quantitative research methods with secondary data types from 2015-2020 obtained from the IDX official website and Yahoo Finance. Data collection techniques used are documentation and library studies. The sampling technique used purposive sampling with a sample of 30 manufacturing companies. The data analysis used is panel data regression analysis with E-views software version 12. Result: The results of this study are Islamic Social Reporting, Leverage, and Liquidity have no effect on the Earnings Response Coefficient. This is because financial accounting standards do not require companies to disclose Islamic Social Reporting. Companies that have high debt may be because the company is growing and the company is able to pay off its short-term debt and run company operations to generate profits without fear of liquidation. Contribution: This research is expected to be used as input and consideration for investors and companies regarding the company's earnings response coefficient. Keywords: 1. Islamic Social Reporting 2. Leverage 3. Likuidity 4. Earnings Response Coefficient

show abstract

Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

Cited by 10 publications

References 0 publications

Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019

Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019

The Effect of Islamic Social Reporting on Performance of Maqashid Sharia

Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020

Contact Info

Product

Resources

About