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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam Journal of Society, Community and Business Development
Nur Isna Inayati
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
Co-Authors Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Athila Namira Awandini Bima Cinintya Pratama Deanisa Wahyuantika Dhanti, Kurnia Ritma Doddy Setiawan Edi Joko Setyadi Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erna Handayani Erny Rachmawati Feri Wibowo Fitriati, Azmi Hadi Pramono Herni Justiana Astuti Ian Himawan Susanto Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin M. Zaeni Lathif Monika Ayu Lestari Mukhlis Prasetyo Aji Mukti Agung Wibowo Niken Lestari Putri Prisylia Putri Purnadi Purnadi Rizky Ramdani Shulasi Nur Haalisa Siti Nur Azizah Suryo Budi Santos Suryo Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wanda Nugroho Yanuarto Wulan Nada Cahyati