The Influence of Islamic Social Reporting (ISR) Disclosures on Financial Performance on Sharia Banking in Indonesia 2012-2016. Final Project. S1 Accounting Study Program. Faculty of Economics. Setia Budi University

Retnaningsih, Susi (2018) The Influence of Islamic Social Reporting (ISR) Disclosures on Financial Performance on Sharia Banking in Indonesia 2012-2016. Final Project. S1 Accounting Study Program. Faculty of Economics. Setia Budi University. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

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

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Return On Asset (ROA), Return On Equity (ROE), Islamic Social Reporting (ISR).
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: magdalena kartika ningsih
Date Deposited: 26 Sep 2019 07:36
Last Modified: 26 Sep 2019 07:36
URI: http://repository.setiabudi.ac.id/id/eprint/388

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