Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING
Author(s) -
Andi Nuraeni,
Rini Rini
Publication year - 2019
Publication title -
jebi (jurnal ekonomi dan bisnis islam)
Language(s) - English
Resource type - Journals
eISSN - 2528-4274
pISSN - 2528-4266
DOI - 10.15548/jebi.v4i1.220
Subject(s) - islam , nonprobability sampling , accounting , business , market liquidity , corporate governance , regression analysis , finance , statistics , sociology , theology , demography , population , mathematics , philosophy
The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).