Garuda - Garba Rujukan Digital

Mirasanti Wahyuni, Mirasanti

Dosen STIE Bank BPD Jateng

Author-ID : 545677

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

Title

1

Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.38647

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.

Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.38647

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.

Title Search

Found 2 Documents Search Journal : accounting analysis journal

Abstract

Abstract

Title

Found 2 Documents
Search
Journal : accounting analysis journal