THE EFFECT OF ISLAMIC SOCIAL REPORTING INDEX ON ISLAMIC BANKING FINANCIAL PERFORMANCE IN INDONESIA

Purpose of this study: This study was conducted to analyze the factors that affect the disclosure of Islamic Social Reporting (ISR) in Islamic Banking on the stock exchange and analyze the data carried out on the annual report of six Islamic banks in 2013-2017. The results of this study are expected to facilitate the Islamic banks to apply the principle of full disclosure with Islam in a more comprehensive way. Methodology: The sampling technique used is sampling considerations obtained with a total sample of six Islamic banks in Indonesia. The data analysis technique used is multiple linear regression. Main Findings: The level of disclosure of social responsibility reporting in Islamic perspective, using ISR index explains that Islamic Banks having a high index of ISR obtained by Bank Muamalat Indonesia that managed to reach the value of 20 and above, more precisely 32 components of the total index of ISR 48 component in the year 2017. Based on the hypothesis testing, it is found that the F-test of profitability factor and leverage, simultaneously or together influence the factors in the disclosure of ISR in Islamic Banking in Indonesia. Based on the hypothesis testing for the t-test, it is found that profitability and leverage do not affect the disclosure of ISR in Islamic Bank in Indonesia. Implication: This research will serve as a reference material for improving the ISR performance of Islamic banking in Indonesia so that there is an even distribution of income.

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Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah Di Indonesia

FALAH Jurnal Ekonomi Syariah ◽

10.22219/jes.v4i2.9870 ◽

2019 ◽

Vol 4 (2) ◽

pp. 1

Author(s):

Ana Santika

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Sampling Technique ◽

Social Reporting ◽

Annual Reports ◽

Islamic Banking ◽

Islamic Banks ◽

Collection Method ◽

Return On Equity ◽

Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This type of research is quantitative. The data collection method used is the documentation method and library study method. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence to ROA. Means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

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Pengaruh Kualitas Pelaporan Keuangan Dan Sustainability Reporting Pada Efisiensi Investasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p08 ◽

2019 ◽

pp. 188

Author(s):

Ni Putu Lisna Vitriani ◽

I. G. A. N. Budiasih

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Reporting Quality ◽

Sustainability Reporting ◽

Sampling Technique ◽

Total Sample ◽

Financial Reporting Quality ◽

Investment Efficiency ◽

Analysis Technique

The purpose of this study is to obtain empirical evidence regarding the effec of financial reporting quality and Sustainability Reporting on investment efficiency. This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used in this study was a purposive sampling. The samples taken were 16 companies with a total sample observation of 48 in 3 years. The data analysis technique used is Multiple Linear Regression. Based on the results of the study it is known that the higher the financial reporting quality of a company, the higher the level of efficiency of the company's investment and it is known that Sustainability Reporting has no effect on the efficiency of the company's investment. The results of this study are the practice of stakeholder theory and agency theory carried out by the company to maintain the long-term operational sustainability of the company. Keywords: Financial reporting quality, Sustainability Reporting, investment efficiency.

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Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah di Indonesia

FALAH Jurnal Ekonomi Syariah ◽

10.22219/jes.v4i2.10084 ◽

2019 ◽

Vol 4 (2) ◽

pp. 119

Author(s):

Ana Santika

Keyword(s):

Corporate Governance ◽

Data Collection ◽

Commercial Banks ◽

Sampling Technique ◽

Social Reporting ◽

Annual Reports ◽

Islamic Banking ◽

Islamic Banks ◽

Return On Equity ◽

Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This research is quantitative using documentation method and library study in data collection. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence ROA. This means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

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Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

Bukhori: Kajian Ekonomi dan Keuangan Islam ◽

10.35912/bukhori.v1i1.118 ◽

2021 ◽

Vol 1 (1) ◽

pp. 11-20

Author(s):

Ibnu Trilaksono ◽

◽

Agrianti Komalasari ◽

Chara Pratami Tidespania Tubarad ◽

Yuliansyah Yuliansyah ◽

...

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Commercial Bank ◽

Banking Sector ◽

Stock Exchange ◽

Social Reporting ◽

Bank Performance ◽

Islamic Banking ◽

Islamic Banks ◽

Exchange Contribution

Abstract Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.

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Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

Indonesian Journal of Economics and Management ◽

10.35313/ijem.v1i1.2419 ◽

2020 ◽

Vol 1 (1) ◽

pp. 72-82

Author(s):

Rizki Muhammad Siddiq ◽

Setiawan Setiawan ◽

Ade Ali Nurdin

Keyword(s):

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Financial Statement ◽

Return On Assets ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

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Analisis Pengaruh Pengetahuan, Kepribadian, dan Reputasi Terhadap Keputusan Masyarakat Memilih Bank Syariah di Banda Aceh

Jurnal EMT KITA ◽

10.35870/emt.v5i1.324 ◽

2021 ◽

Vol 5 (1) ◽

pp. 19

Author(s):

Akmal Riza ◽

Lukman Hakim ◽

Eliana Eliana

Keyword(s):

Sampling Technique ◽

Islamic Banking ◽

Islamic Banks ◽

Research Subjects ◽

Banking Services ◽

Independent Variables ◽

Analysis Technique ◽

The City ◽

Cluster Random Sampling ◽

Banda Aceh

The study was conducted to determine the effect of knowledge, personality and reputation on people's decisions to choose Islamic banks. The research subjects were all people of Banda Aceh city in early 2020 as many as 270.321 people using the Slovin formula with cluster random sampling technique representing 9 sub districts total 100 respondents using Islamic banking services. The data analysis technique uses linear regression to answer the proposed hypothesis. The results show that all independent variables of knowledge, personality and reputation influence the variables related to the customers decision to choose Islamic bank in the city of Banda Aceh.

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Analisis Nilai Perusahaan Property Dan Real Estate Bursa Efek Indonesia

E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.51903/e-bisnis.v14i2.417 ◽

2021 ◽

Vol 14 (2) ◽

pp. 30-39

Author(s):

LItausiil Rizqi ◽

Muhadjir Anwar

Keyword(s):

Real Estate ◽

Capital Structure ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Sampling Techniques ◽

Analysis Technique ◽

Positive Effect

The firm value can be interpreted as a measure of the success of the firm’s performance in increasing the prosperity of shareholders. The purpose of this study to determine the effect of profitability and capital structure on the firm value and the role of the capital structure as an mediating variable in property and real estate companies listed on the Indonesia Stock Exchange period 2017-2019. The sampling techniques in this study using purposive sampling technique with total sample of 44 companies. The analysis technique used is path analysis. This study finds the results that profitability has a significant positive effect on firm value, profitability has a significant positive on capital structure, capital structure has a non significant effect on firm value, and capital structure is not able to mediate the effect of profitability on firm value of property and real estate.

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PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN DAN LEVERAGE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v9i1.483 ◽

2019 ◽

Vol 9 (1) ◽

Author(s):

Jovial Budi Ramadhani ◽

Lalu Hamdani Husnan ◽

I Nyoman Nugraha AP

Keyword(s):

Stock Prices ◽

Stock Price ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Moderating Variables ◽

Industry Sector ◽

Analysis Technique ◽

Independent Variable

This study aims to analyze the effect of profitability on stock prices with dividend and leverage policies as moderating variables in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). The independent variable used is Profitability (ROA), with dividend policy (DPR) and leverage (DER) as a moderating variable. The dependent variable is the stock price. The sampling technique was purposive sampling in order to obtain a total sample of 8 companies, with the study period during 2010-2016. This type of research is associative causal. The data analysis technique in this study is moderated regression analysis (MRA) using SPSS. The results of this study indicate that profitability has no effect on stock prices. Dividend policy is proven to be able to strengthen the influence of profitability on stock prices. And leverage is proven to not be able to moderate the effect of profitability on stock prices.Keywords: Profitability, Stock Prices, Dividend Policy, Leverage

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PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.92 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1-13

Author(s):

Mislia Ambar Sari ◽

Lela Nurlaela Wati ◽

Bambang Rahardjo

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Hypothesis Testing ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Analysis Technique ◽

The Capital Structure

This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food beverages companies. Samples are Food Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value

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DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA

The International Journal of Business Review (The Jobs Review) ◽

10.17509/tjr.v2i1.20335 ◽

2019 ◽

Vol 2 (1) ◽

pp. 39-46

Author(s):

Erik Nugraha ◽

Tri Anita Noviantini ◽

Audita Setiawan

Keyword(s):

Social Performance ◽

Comparative Method ◽

Sampling Technique ◽

Social Reporting ◽

Sampling Techniques ◽

Islamic Banks ◽

Data Types ◽

Cross Sectional ◽

Analysis Technique ◽

Better Than

This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia.

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