Skripsi

THE EFFECT OF ISLAMIC SOCIAL REPORTING DISCLOSURE AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE WITH FIRM SIZE AS MODERATING VARIABLE IN SHARIA BANKING IN INDONESIA 2016-2020

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Penilaian

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This study aims to determine how the effect of ISR disclosure GCG on financial performance, how the effect of ISR disclosure on financial performance with firm size as a moderating variable, and how the effect of GCG on financial performance with firm size as a moderating variable. The population used in this study were 14 BUS in Indonesia in a period of 5 consecutive years in the 2016-2020 period. While The sample in this study was 11 BUS in Indonesia for the period 2016-2020. While this type of research is included in quantitative research. The data used in this study is data obtained from the annual reports of Syariah banks in Indonesia for 2016-2020 through the OJK. This study uses time series data for 2016-2020 and cross section data consisting of 11 BUS. The results of this study indicate that the ISR disclosure variable has a positive and insignificant effect on Financial Performance which is measured using ROA, the GCG variable has a significant and negative effect on financial performance, firm size as a moderating variable on the relationship between ISR disclosure and financial performance has a significant and positive effect, firm size as a moderating variable on the relationship between GCG disclosure and financial performance has no significant and negative effect.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107004389	T62762	T627622021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T627622021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2021

Collation

xx, 106 hlm.; tab.; 29 cm.

Language

English

ISBN/ISSN

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Classification

332.107

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

perbankan syariah
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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