dc.contributor.author | HINDASAH, LELA | |
dc.date.accessioned | 2019-05-30T02:05:09Z | |
dc.date.available | 2019-05-30T02:05:09Z | |
dc.date.issued | 2019-03 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/26926 | |
dc.description.abstract | This study aims to analysis effect of bank characteristic and Good Corporate Governance toward level of Islamic Social Reporting (ISR) disclosure. ISR is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. The population in this research included Islamic banks in Indonesia in the period of 2011-2015. The analytical technique used in this research was multiple linear regressions Characteristic of Bank based on size, profitability and age. Good Corporate Governance was measured base on the self-assessment of GCG implementation report. The result on the effect of bank characteristic show that profitability and size of the sharia bank have a significant influence on a level ISR disclosure, but age is not significant. The result on Good Corporate Governance have no significant effect on a level of ISR disclosure. | en_US |
dc.subject | Bank characteristic, Good Corporate Governance , Islamic Social Reporting | en_US |
dc.title | ANALYSIS OF EFFECT GOOD CORPORATE GOVERNANCE AND BANK CHARACTERISTIC TOWARD DISCLOSURE LEVEL OF ISLAMIC SOCIAL REPORTING (ISR) AMONG INDONESIA SHARIA BANKS | en_US |