Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia
This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was id...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Syiah Kuala
2017-07-01
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Series: | Jurnal Dinamika Akuntansi dan Bisnis |
Subjects: | |
Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/6421 |