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PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN BANK SYARIAH DENGAN VARIABEL MODERASI UKURAN PERUSAHAAN

ABSTRACT This study aims to examine the effect Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) on financial performance Islamic Banking with the moderating variable company size listed on the OJK in 2016-2021. The data used are secondary data from the Islamic Banking’s annual reports. The population in this study are all Islamic banking listed on the OJK in 2016-2021. The sampling technique in this study is saturation sampling and it is obtained by 14 Islamic Banking. The analysis technique used is panel data regression analysis and moderated regression analysis using the Eviews 10 program. The results showed that Islamic Corporate Governance (ICG) had no effect on performance financial Islamic Banking, Islamic Social Reporting (ISR) had a positive effect on performance financial Islamic Banking, and company size had no moderate Islamic Corporate Governance and Islamic Social Reporting variables on performance financial Islamic Banking. Keywords: Financial performance, Islamic Corporate Governance, Islamic Social Reporting, company size.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ANN p 23
Penerbit
SUKOHARJO : Akuntasi Syariah UIN RM Said.,
Deskripsi Fisik
21 cm, 120 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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