Research Paper
Year: 2020 | Month: April | Volume: 7 | Issue: 4 | Pages: 464-473
Financial Performance and Disclosure of Islamic Social Reporting: The Case of Indonesia Sharia Banking Industry
Seleman Hardi Yahawi1, Minati Nurjanah1, Erna Setiany2
1Universitas Muhammadiyah Tangerang, Indonesia
2Universitas Mercu Buana, Indonesia
Corresponding Author: Erna Setiany
ABSTRACT
This research aims to determine the effect of Capital adequacy Ratio, Non Performing Financing and Debt to Equity Ratio on the Disclosure of Islamic Social Reporting (ISR). Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Indeks. The population in this research is Sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2013-2018. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzed ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program. The results of this research indicate that Debt to Equity Ratio affect the Disclosure of Islamic Social reporting. Capital Adequacy Ratio and Non Performing Financing doesn’t affect the Disclosure of Islamic Social reporting.
Keywords: Capital adequacy Ratio, Non Performing Financing, Debt to Equity Ratio, Disclosure of Islamic Social Reporting.
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