Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Wan Haerul Bariah
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of the Sharia Supervisory Board in Mediating Disclosure of Islamic Social Reporting and the Quality of Financial Reports on the Reputation of Sharia Banking in Indonesia Wan Haerul Bariah; Indria Puspitasari Lenap
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9518

Abstract

This research examines the role of DPS in mediating ISR disclosure and the quality of financial reports on the reputation of sharia banking in Indonesia. The type of research used is associative with a quantitative approach. This research used a purposive sampling technique, where from the criteria results, 45 observations of Sharia Commercial Banks in Indonesia were obtained for 5 years. The data analysis technique used is panel data regression with the Eviews 12 application. The research results show that ISR disclosure and the quality of financial reports have no effect on the reputation of sharia banking. Meanwhile, the number of DPS influences the reputation of sharia banking. This research also found that the role of DPS was unable to mediate the relationship between ISR disclosure and the quality of financial reports on the reputation of sharia banking.
Co-Authors Lenap, Indria Puspitasari