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All Journal Jurnal Dinamika Akuntansi Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Niswah, Milananda Ainun
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Economics, Econometrics & Finance

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Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Capital Structure, Organizational Slack and Sustainability Reporting In Islamic Bank of Indonesia, Qatar and Bahrain Niswah, Milananda Ainun; Falikhatun, Falikhatun
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 8 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v8i1.3706

Abstract

This research aims to analyze the effects of capital structure and organizational slack on sustainability reporting in Islamic banks of Indonesia, Qatar, and Bahrain. The capital structure variable consists of leverage and investment account holders, while the organizational slack variable consists of available slack and recoverable slack. Analysis content that used to measure the disclosure of sustainability reporting based on the AAOFII index consisting of 78 items. The observation data used were 120 observations consisting of 26 Islamic banks on Indonesia, Qatar, and Bahrain for the period 2014 to 2018 with a purposive sampling method. The results showed that there was a positive influence between leverage and a negative effect between investment account holders on sustainability reporting. This study also found a positive relationship between available slack and there was no significant effect between recoverable slack on sustainability reporting.
Co-Authors Falikhatun Falikhatun, Falikhatun Nilasakti, Afifah Oki Salamah Wahyuni