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Analisis Determinan Pengungkapan Islamic Social Reporting (ISR): Studi Kasus pada Bank Umum Syariah di Indonesia dan Turki
This study aims to analyze the level of Islamic Social Reporting (ISR) disclosure and its determinant factors for Islamic Commercial Banks in Indonesia and Turkey for period of 2014-2019. This study used firm size, profitability, government ownership, women board of commissioner, and nation-level institutions as determinant factors of ISR. The sample of this study was 103 annual reports from 14 Islamic commercial banks in Indonesia and five Islamic commercial banks in Turkey. The data of ISR index are collected using content analysis method, while the hypothesis testing in this study employs panel data regression. The results found that the trend of ISR disclosure in Islamic commercial banks in Indonesia and Turkey has relatively increased during the observation periods. On average, the score of ISR index in Islamic commercial banks in Indonesia is around 56. Meanwhile, the score of ISR index in Islamic commercial banks in Turkey is around 30. Based on fixed effect model, the results of this study indicated that firm size positively affects ISR disclosure, while profitability negatively affects ISR disclosure. On the other hand, government ownership, women board of commissioner, and nation-level institutions do not have significant effect on ISR disclosure for Islamic commercial banks in Indonesia and Turkey..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13175 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Bisnis Islam Fakultas Ekonomi dan Bisnis UI 2021 |
|---|---|
| Edisi | - |
| Subjek | Islamic social reporting Islamic commercial banks |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 136 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |