Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Hilwa Fitri Millenia
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinants of Disclosure of Islamic Social Reporting (ISR) On Financial Performance in Islamic Banking Hilwa Fitri Millenia; Asyari Hasan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5280

Abstract

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the period 2011-2020. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses linear regression analysis of panel data as a data analysis tool. The statistical tool used is Eviews 9. The results show that the disclosure of Islamic social reporting has a significant positive effect on return on assets (ROA) with a prob value0.0102or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase.
Co-Authors Anita Mauliyanti Asyari Hasan Syfa Harian Fajar Sapta