Open AccessCapital Structure, Organizational Slack and Sustainability Reporting In Islamic Bank of Indonesia, Qatar and Bahrain
Author(s) -
Milananda Ainun Niswah,
Falikhatun Falikhatun
Publication year - 2021
Publication title -
iqtishadia
Language(s) - English
Resource type - Journals
eISSN - 2442-3076
pISSN - 2354-7057
DOI - 10.19105/iqtishadia.v8i1.3706
Subject(s) - leverage (statistics) , nonprobability sampling , islam , business , sustainability , accounting , sustainability reporting , capital structure , index (typography) , business administration , finance , mathematics , computer science , population , debt , ecology , philosophy , statistics , demography , theology , sociology , world wide web , biology
This research aims to analyze the effects of capital structure and organizational slack on sustainability reporting in Islamic banks of Indonesia, Qatar, and Bahrain. The capital structure variable consists of leverage and investment account holders, while the organizational slack variable consists of available slack and recoverable slack. Analysis content that used to measure the disclosure of sustainability reporting based on the AAOFII index consisting of 78 items. The observation data used were 120 observations consisting of 26 Islamic banks on Indonesia, Qatar, and Bahrain for the period 2014 to 2018 with a purposive sampling method. The results showed that there was a positive influence between leverage and a negative effect between investment account holders on sustainability reporting. This study also found a positive relationship between available slack and there was no significant effect between recoverable slack on sustainability reporting.