Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Proceeding of Conference on Islamic Management, Accounting, and Economics
Wiji Astuti
Economics Education Program, Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The role of Islamic Governance on Islamic social reporting disclosure of Indonesia Islamic Banks Wiji Astuti; Ahmad Nurkhin
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to analysis the effect of profitability, leverage, and investment account holders on Islamic social reporting disclosure that moderate by Islamic corporate governance. The subjects of the study are sharia banks in Indonesia during a period of 2010-2017. By employing purposive sampling, there are 8 sharia banks as research samples and 64 analysis units. The data was analyzed by using SEM-PLS. The result showed that profitability and leverage have no effect on the Islamic Social Reporting Disclosure and Islamic Corporate Governance cannot moderate the effect of profitability and investment account holders on the Islamic social reporting disclosure
Co-Authors Ahmad Nurkhin