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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING BANK UMUM SYARIAH YANG TERDAFTAR PADA BANK INDONESIA PERIODE 2011-2015
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
LUQYANA, IKBAR
Subject
657.9 - ACCOUNTING-BANK 
Datestamp
2017-11-15 08:45:07 
Abstract :
This study aims to determine the effect of profitability, leverage, sharia compliance, company size and investment account holders on the disclosure of Islamic Social Reporting inIslamic Banks registered in Bank Indonesia in 2011-2015. The research sample were selected using purposive sampling technique which produces eight Islamic banks that can be studied as a sample. Data analysis techniques used in this study using classical assumption test, multiple linear regression, f test, test R2, and t test. The results of this study indicate that leverage, sharia compliance and company size affects the disclosure of Islamic Social Reporting. While profitability and investment account holders have no effect on the disclosure of Islamic Social Reporting. Keyword : profitability, leverage, sharia compliance, company size and investment account holders, and Islamic Social Reporting. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya