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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi Syariah (JAkSya)
Nur Khabib
IAIN SALATIGA
Economics, Econometrics & Finance

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Pengaruh Pembiayaan Jual Beli (PJB), Pembiayaan Bagi Hasil (PBH) Dan Modal Intelektual Terhadap Profitabilitas Dengan Npf Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2015-2019 Yuli Ana; Nur Khabib
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7636

Abstract

There were ups and downs that ROA faced in 2010-2019. However, in the last five years ROA has increased significantly, namely 0.50% in 2015 and increased to 1.80% in 2019. The purpose of this study is to determine the Analysis of the Effect of Selling and Buying Financing, Profit Sharing Financing, and Intellectual Capital. on Profitability with Non Performing Finance (NPF) as Moderating Variable (Case Study on Islamic Commercial Banks in Indonesia for the 2015-2019 Period). The method in this study using purposive sampling method. And the results of the study indicate that Sales and Purchase Financing, Profit Sharing Financing and Intellectual Capital have a negative effect on ROA. NPF is able to moderate Sales and Purchase Financing to ROA, NPF is not able to moderate Profit Sharing Financing to ROA, and NPF is able to moderate Intellectual Capital to ROA.
PENGARUH CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus pada Perusahaan Asuransi Syariah di Indonesia Tahun 2016-2021) Hakimatul Ulya; Nur Khabib
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8519

Abstract

This study aims to determine the effect of corporate governance on Islamic social reporting (ISR) with firm size as a moderating variable in Islamic insurance companies. The problem in this study is the low disclosure of Islamic social reporting in companies. The type of research used in this research is secondary research with a quantitative approach. The sampling technique uses the SPurposive technique with a total sample of 10. The data collection technique uses year-end reports. The data analysis technique used to answer the research hypothesis is a statistical test. The results of this study indicate that: (1) DPS has a positive and not significant effect on ISR (2) Tax knowledge has a positive and significant effect on individual taxpayer compliance at the Regional Military Command Leverage variable has a positive and significant effect on ISR (3) probability variable has a positive and significant effect on ISR. not significant on ISR. (4) DPS which is moderated by firm size has a negative and insignificant effect on ISR. (5) Leverage moderated by firm size has a negative and significant effect on ISR (6) Profitability moderated by firm size has a negative and insignificant effect on ISR. Keywords: Sharia Supervisory Board, Leverage, Profitability, Islamic Social Reporting
Co-Authors Hakimatul Ulya Yuli Ana