scholarly journals CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 130-147
Author(s):  
Inten Meutia ◽  
Desi Aryani ◽  
Sari Mustika Widyastuti
Keyword(s):  
Financial Services ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Social Reporting ◽  
Islamic Banks ◽  
Business Units

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting 

scholarly journals Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Ailsa Nadiyah Shabrina ◽  
Bima Cinintya Pratama ◽  
Iwan Fakhruddin ◽  
Hardiyanto Wibowo
Keyword(s):  
Intellectual Capital ◽  
Financial Services ◽  
Social Performance ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Public Ownership ◽  
Purposive Sampling

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, islamic social reporting, kepemilikan publik, ukuran dewan pengawas syariah dan jumlah Rapat Dewan Pengawas Syariah terhadap Social Performance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Tahun 2008-2019. Teknik pengampilan sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan pooled unbalance sampel sehingga diperoleh sampel sebanyak 14 perusahaan dengan 114 observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan ukuran dewan pengawas syariah tidak berpengaruh terhadap social performance, sedangkan variabel islamic social reporting dan jumlah rapat dewan pengawas syariah  berpengaruh positif terhadap social performance dan variabel kepemilikan publik berpengaruh negatif terhadap social performance.  The purpose of this study was to determine the effect of intellectual capital, Islamic social reporting, public ownership, the size of the Sharia Supervisory Board and the number of Sharia Supervisory Board Meetings on Social Performance. The population used in this study is a Sharia Commercial Bank registered with the Financial Services Authority during 2008-2019. The sampling technique used was purposive sampling technique using pooled unbalance samples to obtain a sample of 12 companies with 114 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of intellectual capital, public ownership and the size of the sharia supervisory board do not affect social performance. In contrast, the Islamic social reporting variables and the number of sharia supervisory board meetings positively affect social performance.

scholarly journals DETERMINAN KINERJA KEUANGAN PERBANKAN SYARIAH PERIODE 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Kinanti Pradita Pangesti ◽  
Himawan Arif Sutanto
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Islamic Bank

The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance. .

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

2019 ◽  
Vol 4 (1) ◽  
pp. 77
Author(s):  
ANDI NURAENI ◽  
RINI RINI
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Company Size ◽  
Islamic Banks ◽  
Independent Variables ◽  
Analysis Technique

The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).

scholarly journals PENGARUH INFLALSI, NILAI TUKAR, BI RATE DANFINANCING TO DEPOSIT RATIO (FDR) TERHADAP TABUNGAN MUDHARABAH PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA TAHUN 2014-2018

2019 ◽  
Vol 11 (1) ◽  
pp. 51-64
Author(s):  
Diyah Ayu Wulansari ◽  
A.Saiful Aziz
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression ◽  
Exchange Rates ◽  
Financial Services ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Business Units

This study aims to analyze the influence of Inflation, Exchange Rates, BI Rate and Financing to Deposit Ratio (FDR) on the amount of Mudharabah Savings in Islamic Commercial Banks and Sharia Business Units in Indonesia from January 2014 - December 2018. This study uses secondary data in the form of month data January 2014 to December 2018 sourced from data from Bank Indonesia and the Financial Services Authority using multiple linear regression analysis. This study uses SPSS version 16.0 and Microsoft Exel 2007. The results of the study show that the Exchange Rate, BI Rate, and Financing to Deposit Ratio partially have a significant effect on the amount of mudharabah savings. While partial inflation has no significant effect on Mudharabah Savings. Simultaneously Inflation, Exchange Rate, BI Rate, and Financing to Deposit Ratio significantly influence Mudharabah Savings.

scholarly journals Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 169
Author(s):  
Susi Retnaningsih ◽  
Widi Hariyanti ◽  
Titiek Puji Astuti
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

scholarly journals Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah

2019 ◽  
Vol 4 (2) ◽  
pp. 169-181
Author(s):  
Ari Purwanti
Keyword(s):  
Annual Report ◽  
Supervisory Board ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Test Results ◽  
Environmental Aspects ◽  
Board Meeting ◽  
Banking Services

This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.

scholarly journals Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perbankan Syariah di Indonesia (Determinants of Islamic Social Reporting (ISR) Disclosure at Islamic Commercial Banks in Indonesia)

2020 ◽  
Vol 4 (2) ◽  
pp. 88-101
Author(s):  
Ikkama Arianugrahini ◽  
Egi Arvian Firmansyah
Keyword(s):  
Cost Efficiency ◽  
Commercial Banks ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Independent Variables ◽  
Positive Effect ◽  
Study Hypothesis

This study aims to analyze the factors that affect the disclosure of Islamic Social Reporting (ISR) in the annual report of Islamic Commercial Banks (BUS) in Indonesia for the 2014-2018 period. The method used in selecting the sample in this study was sampling using 55 samples which were determined based on the sample criteria in this study. Hypothesis testing in this study uses multiple linear regression analysis. ISR is evaluated based on content analysis by analyzing the annual reports of 11 Islamic Commercial Banks (BUS) in the 2014-2018 period. The results of this study indicate that, simultaneously, all independent variables have a positive effect on ISR. Firm size has a significant effect on ISR, while company age, profitability, leverage, and cost efficiency have no significant effect on ISR. It does not affect company age, profitability, leverage, and cost efficiency because these variables are not directly related to the ISR disclosure.

scholarly journals PENGARUH MANAJEMEN BANK INDUK, KUALITAS ASET, DAN EFISIENSI TERHADAP STABILITAS BANK SYARIAH DI INDONESIA (PERIODE TAHUN 2013-2017)

2018 ◽  
Vol 6 (2) ◽  
pp. 114
Author(s):  
Lucky Nugroho ◽  
Nurul Anisa
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
Financial Reports ◽  
Conventional Banks ◽  
The Stability ◽  
The Many ◽  
Asset Quality

This study aims to determine the effect of parent bank management, asset quality, and efficiency on the stability of Islamic banks. The method used in this study is a quantitative method using multiple linear regression analysis and using spss 23. Statistical software The population in this study are Islamic commercial banks (BUS) that are registered with Bank Indonesia (BI) and the Financial Services Authority (OJK) from 2013 to 2017. Furthermore, Islamic commercial banks continuously and regularly present annual financial reports for the period 2013-2017 and are sampled in this study. The number of samples in this study was 9 Islamic banks with five years of observation as many as 45 samples. Based on the results of the study showed that the management of the parent bank proxied by the directors and commissioners had a significant effect on the stability of Islamic banks due to the many sharia bank directors and commissioners who came from the parent bank which conventional banks had more experience in managing banks. Whereas for asset quality and efficiency variables that are proxied by NPF ratio and BOPO ratio there is no significant effect.

scholarly journals Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Lulu Mardhiyah Sayekti ◽  
Suryo Budi Santoso
Keyword(s):  
Financial Services ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Company Size ◽  
Literature Study ◽  
Business Units ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Islamic Financial Social Reporting (Ifsr) Pada Bank Syariah Di Indonesia

2019 ◽  
Vol 1 (3) ◽  
pp. 1518-1529
Author(s):  
Maulidya Wulandari ◽  
Vanica Serly
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Financial Disclosure ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Positive Effect

This study was conducted to determine the effect of independent commissioners and directors on the disclosure of Islamic Financial Reporting (IFSR). Research on Islamic Financial Social Reporting (IFSR) can be said is a fairly recent research finding from a copy of research on ISR, GCG, and financial disclosure. For research in Indonesia, no research has been found that addresses the disclosure of IFSR in Islamic Banks. The IFSR is an index that covers all aspects of financial disclosure, governance, and Islamic social responsibility. The population of this study is Islamic banking in Indonesia, amounting to 12 banks which published annual reports from 2014-2018. Data collection method in this research is documentation study. Analysis of the data used is descriptive statistics, classic assumption tests, and for hypotheses using multiple linear regression analysis. The results of this study indicate that the number of independent commissioners and the number of directors has a positive effect on the disclosure of Islamic Financial Social Reporting (IFSR)

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