Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Islamic Economics Research
Nur Khabib
Fakulty of Islamic Ecoomics and Business
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks Angga Dwi Febrianto; Nur Khabib
Indonesian Journal of Islamic Economics Research Vol 3, No 2 (2021): Indonesian Journal of Islamic Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v3i2.6422

Abstract

This research is motivated by increasing the quality of internet use in various ways, one of which is as a business material in the world of Islamic banking. Islamic banking is required to report its operational activities following the times so that capital owners or customers are able to see banking performance more easily and efficiently. The purpose of this study is to find out the effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderating variable case study at indonesian islamic commercial banks for the 2016-2020 period. The results show that the variables of the board of commissioners, institutional ownership and sharia supervisory board are able to influence internet financial reporting while the audit committee does not affect the internet. financial reporting. The variables of the board of commissioners, institutional ownership and sharia supervisory board moderated by risk disclosure are able to influence internet financial reporting while the audit committee moderated by risk disclosure does not affect internet financial reporting.
Co-Authors Angga Dwi Febrianto