Cakrawala: Jurnal Studi Islam
Vol 14 No 2 (2019)

Analisis Pelaporan Zakat, ICSR, Dewan Pengawas Syariah dan Leverage dalam Mengungkapkan Kinerja Bank Umum Syariah di Indonesia

Gustika Nurmalia (Universitas Islam Negeri Raden Intan Lampung, Indonesia)
Yudhistira Ardana (STMIK Pringsewu, Lampung, Indonesia)

Article Info

Publish Date
31 Jan 2020

Abstract

This study aims to empirically prove the influence of zakat reporting, ICSR, sharia supervisory board and leverage on company performance at Islamic Commercial Banks with an observation period of 2016-2018. The sample in this study is 11 BUS with purposive sampling. Data analysis uses multiple linear regression analysis. The results indicate that the zakat reporting and sharia supervisory board have a significant effect on BUS performance, while ICSR and leverage have no significant effect on performance

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Journal Info
Cakrawala: Jurnal Studi Islam
Website

Abbrev

cakrawala

Publisher

Universitas Muhammadiyah Magelang

Subject

Religion Humanities Economics, Econometrics & Finance

Description

CJSI is a scientific journal of Islamic studies managed by Universitas Muhammadiyah Magelang, Indonesia. This journal is issued twice a year and it is a tool for Indonesian researchers, academics, and practitioners who are interested to channel their thoughts and findings. This journal should cover ...