DETAIL DOCUMENT
PENGARUH ISLAMIC CORPORATE GOVERNANCE,PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERBANKAN SYARIAH TAHUN 2017-2021
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Institusion
Universitas Sriwijaya
Author
RAJASAH, DINDA MUSTIKA
Kusumawardani, Media
Subject
HF5601 Accounting 
Datestamp
2023-05-15 05:25:06 
Abstract :
This study aims to examine the effect of Islamic corporate governance, profitability, leverage and company size with sustainability reporting in Indonesian Sharia General Banks for the period 2017-2021. This study uses secondary data taken from the annual report and sustainability report from Sharia General Banks in Indonesian. The sampling technique in this study used a purposive sampling technique and produced a total sample of 11 sharia general banks, so that it becomes 55 set of data. The study was conducted with a quantitative approach using data analysis techniques, namely multiple linear regression analysis using SPSS 25.0. The results of this study indicate that Islamic corporate governance has a positive and significant effect on sustainability reporting, while the profitability, leverage, and company size had no effect on sustainability reporting. 
Institution Info

Universitas Sriwijaya