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Implikasi Good Corporate Gonvernance Dan Investment Account Holder Terhadap Pengungkapan Islamic Social Reporting Perbankan Syariah Indonesia
Indonesia has 14 Islamic Banking as of 1992 with the establishment of
Bank Muamalat to the present. This study examines 11 Islamic Banking from
2013-2017, with the aim to explore and find out the dominant factors on ISR
(Islamic Social Reporting) disclosure. The variables used in this study consist of 2
Independent Variables which are assumed to affect the disclosure of ISR, namely
GCG (Good Corporate Governance) and Investment Account Holder. The
analysis technique used is the Panel Data Regression Analysis, with the type of
One Way Model, the sampling technique is Purpossive Sampling with NonParticipant methods. The results obtained by adopting 2 variables are significant
GCG for the disclosure of ISR of Islamic Banking. As for the variable investment
account holder has insignificant results.
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