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Title: Faktor-faktor yang mempengaruhi pengungkapan islamic social reporting
Authors: Adinda Mutiara Kasih
Advisors: Rini
Keywords: islamic social reporting;gulf corporate council;Islamic Bank Malaysia;Islamic Bank Indonesia;profitability;leverage;muslim population ratio
Issue Date: 11-Apr-2017
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study aims to determine factors to influence of Islamic Social Reporting (ISR) in Islamic Banks from Indonesia, Malaysia and Gulf Corporate Council (GCC). The population in this study was Islamic Bank from 2013 – 2015. 19 samples were selected using purposive sampling technique. The concept of Islamic Social Reporting (ISR) In this study uses an Index developed by Othman et. Al. (2009). The variable in this study is Muslim Population Ratio, Islamic Governance Score, Leverage and Profitability. The result of this study indicate that only Islamic Governance Score signifikan to influence Islamic Social Reporting, while other variabel Muslim Population Ratio, Leverage and Profitability not signifikan to influence the Islamic Social Reporting.
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