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This Author published in this journals
All Journal International Research Journal of Business Studies (E-Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Berto Usman
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Does Bid/Ask Spread React to the Increase of Internet Search Traffic? Ridwan Nurazi; Berto Usman; Paulus S. Kananlua
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.1149

Abstract

Islamic Corporate Governance (ICG) On Sharia Financial Performance with Islamic Social Reporting (ISR) As A Moderating Variable Chairil Afandy; Berto Usman; Intan Zoraya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6305

Abstract

This study aims to determine the effect of Islamic Corporate Governance (ICG) on Financial Performance with Islamic Social Resporting (ISR) as a Moderating Variable in Islamic Commercial Banks in Indonesia for the 2018-2020 period. The sample of this study was determined by purposive sampling method with criteria determined by the researcher, the analytical method used was multiple linear regression analysis with Moderated Regression Analysis (MRA) test using Eviews 10 data processing software. The results showed that the variables Number of Board of Commissioners, Number of Number of Audit Committees, Number of Board of Directors and Number of DPS had a positive and significant effect on Islamic Financial Performance. Sharia Finance, ISR cannot moderate the influence of the Number of Board of Directors on Sharia Financial Performance, ISR can moderate (strengthen) the influence of the Number of Audit Committees on Sharia Financial Performance, ISR cannot moderate the influence of the Number of Board of Directors on Sharia Financial Performance.
Co-Authors Chairil Afandy Intan Zoraya Paulus S. Kananlua Ridwan Nurazi