Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Pendekar: Jurnal Pendidikan Berkarakter Global Leadership Organizational Research in Management Jurnal Pengabdian Kepada Masyarakat Indonesia
Chairun Nissa
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Role Profit Growth Moderates Environmental Costsregarding ISR Disclosures (Comparative Study between Islamic and Conventional Banks for the 2016-2020 Period) Siti Baroroh; Chairun Nissa
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7485

Abstract

This study aims to analyze the effect of profit growth moderating environmental costs on ISR, Good Corporate Governance (audit committee, Board of Directors and Sharia Supervisory Board) and Leverage on Islamic Social Reporting moderated by Environmental Costs and to compare these variables between Conventional Banks and Islamic Banks. Data used in this study is secondary data in the form of financial reports of Islamic banks and conventional banks listed on the IDX during the 2016-2020 period. The number of banks during the study period was 11 Islamic Banks and 10 Conventional Banks with a total of 103 samples. The analysis used in this study is a multiple regression analysis model. The findings from the research results show that the Sharia Supervisory Board variable has no effect on Islamic Social Reporting. 
Co-Authors Adlin Budhiawan Ahmad Ridho Delia Torsa Purba Lang Jagat Miranda Panjaitan Nurkomaria Nurkomaria Sabrina Faranditha Salwa Apriliza Siti Baroroh Sitompul, Noferianto