| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Latifani, Saniya |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2021-01-19 |
|
| dc.date.accessioned |
2021-03-15T04:01:36Z |
|
| dc.date.available |
2021-03-15T04:01:36Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25249 |
|
| dc.identifier |
10.29313/.v7i1.25249 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29533 |
|
| dc.description |
Abstract. This study aims to determine the Islamic Social Reporting and Islamicity Performance Index on the Profitability of Islamic Commercial Banks in 2015-2019. The ISR variable has 6 discussions, i.e finance and investment, products and services, employees, social, environmental and corporate governance. Meanwhile, the proxied IPI variable is measured by the Profit Sharing Ratio, Zakat Performance Ratio, and Equitable Distribution Ratio. The sample used is as many as 8 Islamic commercial banks registered with the Financial Services Authority and have the required information from published annual reports with a range of 2015-2019 observations. Based on the sample and the range of observations, 40 samples were obtained in this study. This reasearch used verification research method with quantitative approach. For the usefulness of testing the proposed hypothesis using multiple regression analysis. The results of this study indicate that ISR, PSR, and ZPR have an effect on profitability, while EDR has no effect on profitabilityKeywords-Islamic Social Reporting, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Profitability.Abstrak. Dalam penelitian ini bertujuan untuk mengetahui Islamic Social Reporting dan Islamicity Performance Indeks terhadap Profitabilitas Bank Umum Syariah tahun 2015-2019. Variabel ISR memiliki enam pembahasan yaitu, keuangan dan investasi, produk dan jasa, karyawan, masyarakat, lingkungan dan tata kelola perusahaan. Sedangkan variabel IPI diukur melalui Profit Sharing Ratio, Zakat Performance Ratio, dan Equitable Distribution Ratio. Sampel yang digunakan yaitu sebanyak 8 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan dan memiliki informasi yang dibutuhkan dari laporan tahunan yang dipublikasikan dengan rentang pengamatan 2015-2019. Berdasarkan sampel dan rentang pengamatan, maka di peroleh 40 sampel dalam penelitian ini. Metode penelitian yang digunakan adalah metode penelitian verifikatif dengan pendekatan kuantitatif. Untuk kegunaan pengujian hipotesis yang diajukan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa ISR, PSR, dan ZPR berpengaruh terhadap Profitabilitas, Sedangkan EDR tidak berpengaruh terhadap Profitabilitas.Kata Kunci: Islamic Social Reporting, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Profitabilitas. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25249/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 34-37 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 34-37 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Islamic Social Reporting, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Profitabilitas. |
|
| dc.title |
Pengaruh Pengungkapan Islamic Social Reporting, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio terhadap Profitabilitas Bank Umum Syariah 2015-2019 |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|