ISLAMIC SOCIAL REPORTING INDEX DAN KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.14421/EkBis.2018.2.1.1099Keywords:
ISR index, profit sharing ratio, bank syariahAbstract
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.
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