SKRIPSI AKS

Determinants of Internet Financial Reporting Disclosure in Islamic Commercial Banks in Indonesia

---

Abstract

The aims of this research is to analyze the factors that influence Internet Financial Reporting
Disclosure (IFRD) at Islamic Commercial Banks in Indonesia for the period 2018-2022. The
independent variables studied were company age, company size, profitability, and public
ownership. This study used purposive sampling method and obtained 12 Islamic Commercial
Banks in Indonesia as samples. The analysis technique used is panel data regression with e-views
12 software. The tests carried out are Chow test, Hausman test, classical assumption test, model
feasibility test, and hypothesis testing. The assessment of Internet Financial Reporting Disclosure
uses 49 indicators. The results showed that company size as measured by log Total Asset has a
negative effect on IFRD, public ownership has a positive effect on Internet Financial Reporting
Disclosure while company age and profitability do not affect IFRD.
Keywords: Internet Financial Reporting Disclosure, Determinants, Islamic bank, Panel Analysis

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 BEN d 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 17 Halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Beni Suci Tapaningsih

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar