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Improving Financial Performance to Social Disclosure of Sharia Bank Performance Based on Islamic Social Reporting Index Delli Maria; Reva Meiliana
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to examine the role of Social Banking Performance Disclosure to improve the financial performance of sharia banks. This study uses a sample of Sharia Commercial Banks in Indonesia that publishes annual report. Hypothesis testing using simple regression with 95% confidence level. The main variables used in this study consist of six disclosure themes with ISR index, ie funding and investment, products and services, employees, community, environment, and corporate governance. The results of this study indicate the Disclosure of Funding and Investment, Products and Services, Employees and Society has no effect on the Financial Performance of Sharia Commercial Banks in Indonesia. While the disclosure of the Environment and the Manpower Statement of the Company has a significant and significant impact on the Financial Performance of Sharia Commercial Banks in Indonesia.Keywords: Bank Syariah Financial Performance, and Islamic Social Reporting Index.
The influence of Corporate Governance and company profitability towards the rank of bonds Delli Maria
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.956

Abstract

The research is to empirically prove whether corporate governance mechanism and profitability influence the rank of bond. The research used some companies registered in JSE and issued bonds during 2008-2011 as the samples taken purposively. The hypotheses were tested through multivariate analysis with ordinal logistic regression. With reliability value 95% , the research indicates that institutional ownership, managerial ownership and independent commissioner board do not influence the rank of the bonds, while the auditing committee, the quality of auditing and ROA are influential to the rank of the bonds.key words: Corporate Governance, profitability , bond rank.
PENGARUH INDEPENDENT BOARD, GENDER ON BOARD TERHADAP PENGUNGKAPAN AKUNTANSI MANAJEMEN STRATEGIS Ramadhaniyah, Rieka; Delli Maria; Jaka Darmawan; Taufik, Taufik
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2843

Abstract

Penelitian ini bertujuan untuk mengetahui Independent, Board, Gender on Board Terhadap Pengungkapan Akuntansi Manajemen Strategis dengan Trade Off Sebagai Variabel Moderasi pada perusahaan sektor Consumer Non-Cyclicals, Industrials, Consumer Cyclicals, Technology, Infrastructures, dan Transportation & Logistic yang terdaftar pada bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan Teknik pengambilan sampel purposive sampling dengan jumlah sampel 41 perusahaan. penelitian ini dilakukan pada tahun 2021-2023, seingga jumlah data penelitian ini sebanyak 123 data. Metode yang dilakukan dalam penelitian ini adalah regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa independent board, gender on board terhadap pengungkapan akuntansi manajemen strategis tidak berpengaruh signifikan terdahap pengungkapan akuntansi manajjemen strategis, sedangkan Trade Off tidak dapat memoderasi independent board, gender on board terhadap pengungkapan akuntansi manajemen strategis