Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Society and Law
Wan Fachruddin
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Journal of Society and Law

 1 
The Effect of ICSR Disclosure and ICG Disclosure on the Profitability of Sharia Commercial Banks Daniel Kesuma; Wan Fachruddin
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.189

Abstract

This study was directed fully intent on deciding the impact of ICSR disclosure and ICG disclosure on Profitability (ROE) in Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. The population in this study is 14 Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. By using purposive sampling, a sample of 8 Sharia Commercial Banks with 5 years of annual report observation was. Data analysis includes qualitative descriptive analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test with Durbin-Watson), multiple linear regression analysis, correlation coefficient and determination analysis, and hypothesis test (t-test and F-test) by using SPSS version 26 software. The results of the study show that ICSR partially has no effect and is not significant on profitability, while ICG partially has a significant effect on profitability. Simultaneously, the research results show that ICSR and ICG have a significant effect on the profitability of Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period.
Co-Authors , Yunita Sari Rioni Daniel Kesuma Destari Damanik Yurika Aulia