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The Effect of the Board of Directors and Environmental Performance on Financial Performance Wulan Ratna Sari; Deanisa Wahyuantika; Bima Cinintya Pratama; Anggun Tri Wardani; Umu Marhamah
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.468

Abstract

This study aimed to determines the impact of board and environmental performances on financial performances. The population of this survey is the Islamic bank for the period 2016-2021. The sampling method used is purposive sampling, so the sample are 73 companies that meet the criteria. The data analysis method used is multiple regression analysis using SPSS programs. The results of this survey show that the age diversity of the board has a positive impact on financial performance, but it is not important. Board education does not affect financial performance. Environmental performance does not affect financial performance.
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.