Thesis
Published
The Effect of Liquidity, Solvability and Profitability Ratios on Disclosure of Islamic Social Reporting In Indonesian Islamic Banking During The Period 2015-2017
Abstract
An Increase of Islamic Banking in Indonesia is very significant but its development
needs to be dominated well. So Islamic economy in future can be recognized by the
community and the world. First, the need for better applicability to indicate the system
used is in accordance with the Islamic Shari’a system. It’s because other Islamic banking
uses an annual report in accordance with the Global Reporting Initiative conventional.
This study aimed to determine the effect of Islamic Social Reporting that will be
associated premises in various financial ratios such as liquidity, solvability, and profitability
ratios. The method used was multiple linear regression with the classical assumption. The
data used were secondary data time series during 2015-2017 obtained from the annual
reports of Islamic banks with sample of 12 Islamic Banks. Data processing was performed
using the IBM SPSS calculation tool 25.
The result data processing showed that the Islamic social reporting did support in
individual variable and had an effect simultaneously. However, there were indicators that
affected in variable and had good effects in.
Keywords: Islamic Social Reporting, Liquidity Ratios, Solvability Ratios, and
Profitability Ratios.
Publication Details
InstitutionUniversitas Darussalam Gontor
DepartmentEKONOMI DAN MANAJEMEN
Subjects23rd Dewey Decimal Classification > 2X6 - Masyarakat, Politik, Ekonomi, Organisasi, Kebudayaan, Perpustakaan, dan Adat Istiadat dalam Islam > 2X6.100 - Masyarakat Islam
23rd Dewey Decimal Classification > 2X6 - Masyarakat, Politik, Ekonomi, Organisasi, Kebudayaan, Perpustakaan, dan Adat Istiadat dalam Islam > 2X6.300 - Ekonomi Islam, Sistem Ekonomi Islam
23rd Dewey Decimal Classification > 2X6 - Masyarakat, Politik, Ekonomi, Organisasi, Kebudayaan, Perpustakaan, dan Adat Istiadat dalam Islam > 2X6.300 - Ekonomi Islam, Sistem Ekonomi Islam
Item ID2375
Deposited27 Mar 2023 07:01