Apa determinan tingkat pengungkapan Islamic Social Reporting bank umum syariah Indonesia?

Ruri Deviani, Hadri Kusuma
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引用次数: 1

Abstract

The inconsistent result of previous studies on the effect of Islamic corporate governance, good corporate governance, profitability, liquidity, and the age of the company may be due to the use of different indicators. This study aims to analyze factors influencing the disclosure index of Islamic Social Reporting (ISR) general Islamic banks for the period of 2014-2017. The research sample was 48 firm-year observations from 12 banks. The statistical tool used to test the hypothesis is using Autoregressive Conditional Heteroskedasticity (ARCH) with the help of Eviews software version 9. The results of this study indicated that the Islamic Corporate Governance and age of the banks are the determinants of the ISR while Good Corporate Governance, Liquidity and profitability variables have no effect on the ISR disclosure.
是什么决定了伊斯兰社会报告银行在印尼企业表达的水平?
先前关于伊斯兰公司治理、良好公司治理、盈利能力、流动性和公司年龄影响的研究结果不一致,可能是由于使用了不同的指标。本研究旨在分析2014-2017年期间影响伊斯兰社会报告(ISR)一般伊斯兰银行披露指数的因素。研究样本是来自12家银行的48个固定年份的观察结果。用于检验该假设的统计工具是在Eviews软件版本9的帮助下使用自回归条件异方差(ARCH)。研究结果表明,伊斯兰公司治理和银行年龄是ISR的决定因素,而良好的公司治理、流动性和盈利能力变量对ISR披露没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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