The Influence of Company Size and Profitability on Islamic Social Reporting (ISR) on Islamic Banking in Indonesia
Kata Kunci:
Profitability, ISR, Islamic Banking, Company SizeAbstrak
The development of Islamic banking in the last decade is quite significant. Various financial institutions which are conventional financial institutions expand their network by having Islamic units. Therefore, in the aim of maintaining a banking system that continues to advance, it must be able to carry the company's size and profitability. The greater the total assets, the greater the size of the company; the greater the profitability means the bank is able to use these assets effectively. The method used in this research is quantitative research method. The data used in this research are secondary data by using the annual report of Islamic banking in Indonesia on period of 2014 until 2018. The results of this Research find that The Size has a positive and significant effect on ISR. While profitability has no effect on ISR. However, simultaneously or jointly positive effect on ISR.
Unduhan
Referensi
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