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All Journal Journal of Accounting and Digital Finance
Wibisana, Devangesty Enggar
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Economics, Econometrics & Finance Social Sciences

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Analisis Islamic corporate governance dan pengungkapan islamic social reporting terhadap kinerja keuangan bank umum syariah dengan pendekatan moderated regression analysis Wibisana, Devangesty Enggar; Nila Saadati
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i1.161

Abstract

This study aims to determine the effect of Islamic Corporate Governance and Islamic Social Reporting on the performance of the quantity with the company's size as a moderation variable on the 2014-2019 bus. This quantitative research uses secondary data in the form of panel data. The sample of this study was 11 buses in 2014-2019 with annual data, so the number of samples used was 66. The method used was moderated regression analysis. The results of this study show that Islamic Corporate Governance has a significant negative effect on financial performance. The Islamic Social Reporting variable has no effect. The company's size as a variable moderation of Islamic Corporate Governance on financial performance has a positive effect, while the size of the company does not moderate Islamic Social Reporting on financial performance.
Co-Authors Nila Saadati