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...

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Bibliographic Details
Main Authors: Arif Lukman Santoso, Zaki Murtadho Dhiyaul-Haq
Format: Article
Language:English
Published: Universitas Syiah Kuala 2017-07-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
Online Access:http://www.jurnal.unsyiah.ac.id/JDAB/article/view/6421