盈利能力、杠杆率、流动性和伊斯兰教法监事会对伊斯兰社会报告披露的影响

Eko Wahyudi, I. Dian Rahmawati
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引用次数: 0

摘要

本研究旨在确定盈利能力、杠杆率、流动性和伊斯兰教法监事会对伊斯兰社会报告披露的影响(2016-2019年期间印尼证券交易所上市伊斯兰银行公司研究)。抽样方法为目的抽样。本研究中抽样的公司数量是2016-2019年期间在IDX上市的10家伊斯兰银行公司。使用的数据为辅助数据。本研究使用的数据分析方法是多元线性回归。本研究的结果表明,盈利能力影响2016-2019年期间在印度尼西亚证券交易所(IDX)上市的伊斯兰银行公司的伊斯兰社会报告披露。杠杆影响2016-2019年期间在印度尼西亚证券交易所(IDX)上市的伊斯兰银行公司的伊斯兰社会报告披露。流动性影响2016-2019年期间在印度尼西亚证券交易所(IDX)上市的伊斯兰银行公司的伊斯兰社会报告披露。伊斯兰教法监事会对2016-2019年期间在印尼证券交易所(IDX)上市的伊斯兰教银行公司伊斯兰社会报告披露的影响
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The Effect of Profitability, Leverage, Liquidity and Sharia Supervisory Board on Disclosure of Islamic Social Reporting
This study aims to determine the Effect of Profitability, Leverage, Liquidity and Sharia Supervisory Board on Disclosure of Islamic Social Reporting (Study on Islamic Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Islamic Banking Companies Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Profitability Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Leverage Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Liquidity Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Sharia Supervisory Board Influences on Disclosure of Islamic Social Reporting in Sharia Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period.
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发文量
16
审稿时长
16 weeks
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