Febriany, Novita and Meutia, Inten and Suhel, Suhel (2014) Analisis Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia. In: Prosiding Seminar Nasional Hasil-Hasil Penelitian Dan Silatnas IV Fordebi Dalam Rangka Dies Natalis Ke-54 " Penguatan Industri Keuangan dalam Menghadapi Masyarakat Ekonomi Asean (MEA) 2015 Palembang, 23-24 Oktober 2014.
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15. NOVITA FEBRIANY_INTEN_SUHEL _Analisis Islamic Social Reporting.pdf
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Abstract
This study aims to determine the analysis of the factors that influence the Islamic Social
Reporting (ISR) in Islamic banks (BUS) in Indonesia. The population in this study was
11 BUS in Indonesia from 2010-2012. 10 BUS samples were selected using purposive
sampling technique from 11 BUS in Indonesia. The concept of Islamic Social Reporting
(ISR) in this study uses an index developed by Othman et al (2009). In this study, the
variable size of the Company as a control variable proven positive effect on disclosure
ISR, profitability shown to negatively affect the of disclosure ISR, while the level of
compliance Shariah have positive effect on disclosure ISR. The results of this study
indicate that overall awareness of Islamic banking has been fairly good in expressing
ISR although there are some banks which revealed a low ISR.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Company Size , Profitability , Compliance Sharia , Islamic SocialReporting |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Proceedings > Accounting Study Program |
| Depositing User: | Novita Febriany |
| Date Deposited: | 03 Apr 2018 10:53 |
| Last Modified: | 09 Sep 2018 15:54 |
| URI: | https://eprints.ukmc.ac.id/id/eprint/1046 |
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