ISLAMIC SOCIAL REPORTING INDEX DAN KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA

Sofyan Hadinata

Abstract


ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh islamic social reporting index (ISR index) terhadap kinerja keuangan yang diproksikan dengan profit sharing ratio pada perbankan syariah di Indonesia. Teori legitimasi dijadikan dasar untuk menjawab hipotesis. Dengan menggunakan sampel tujuh bank diperoleh 42 data observasi selama tahun 2010-2016. Dari analisis regresi diperoleh hasil bahwa islamic social reporting index memiliki pengaruh negatif terhadap profit sharing ratio.

 


Keywords


ISR index, profit sharing ratio, bank syariah

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DOI: https://doi.org/10.14421/EkBis.2018.2.1.1099

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Copyright (c) 2019 Sofyan Hadinata

EkBis: Jurnal Ekonomi dan Bisnis

ISSN: 2549-4988 (cetak); 2550-1267 (online)
Diterbitkan oleh: Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri (UIN) Sunan Kalijaga, Yogyakarta
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