Open AccessPengaruh dewan pengawas syariah, ukuran perusahaan dan investment account holder terhadap pengungkapan Islamic social reporting dengan profitabilitas sebagai variabel moderating
Author(s) -
Anik Hariyanti,
Arna Asna Annisa
Publication year - 2021
Publication title -
journal of accounting and digital finance
Language(s) - English
Resource type - Journals
ISSN - 2776-639X
DOI - 10.53088/jadfi.v1i3.127
Subject(s) - profitability index , sharia , supervisory board , islam , investment (military) , business , accounting , panel data , regression analysis , business administration , theology , economics , finance , econometrics , law , statistics , mathematics , corporate governance , political science , politics , philosophy
The study examined the effect of DPS (sharia supervisory board), size, and investment account holder on Islamic social reporting with profitability as moderating variable (a case study of sharia commercial banks registered at OJK 2015-2020). The type of research is quantitative by using moderated regression analysis (MRA) as data analysis and using secondary data in the form panel. Based on the study results, it is shown that partially the DPS (sharia supervisory board), size, investment account holder have positive and significant on Islamic social reporting. Profitability can moderate the effect of size on Islamic social reporting but negatively moderate the DPS (sharia supervisory board) and investment account holder on Islamic social reporting.