SKRIPSI AKS

PENGARUHTINGKAT ONLINE FINANCIALDISCLOSURE(OFD) TERHADAP PROFITABILITAS BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2018-2022

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ABSTRACT

This research aims to examine the effect of Online Financial Disclosure
(OFD) on the profitability of Sharia Commercial Banks in Indonesia which are
registered with the Financial Services Authority (OJK). This research uses 50
indices to measure the appropriate level of Online Financial Disclosure (OFD)
for Islamic banks. Apart from that, this research uses three indicators to measure
profitability. Namely Return on Assets (ROA), Return on Equity (ROE), and
Earning per Share (EPS). The population of this research is all Sharia
Commercial Banks (BUS) registered with the Financial Services Authority (OJK)
for the 2018-2022 period. By using purposive sampling in the sampling technique,
8 Sharia Commercial Banks (BUS) were obtained with a total of 40 data. The
hypothesis testing method in this research uses a panel data regression model with
a Fixed Effect Model and Random Effect Model approach. The results of this
research show that the Online Financial Disclosure (OFD) variable has a positive
effect on Return on Assets (ROA), Return on Equity (ROE), and Earning per
Share (EPS).

Keywords: Online Financial Disclosure, Profitability, Performance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FEM p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 130 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Femy Ayu Azqiah

Versi lain/terkait

Lampiran Berkas

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