Analisis pengaruh pengungkapan identitas etika islam terhadap kinerja keuangan perbankan syariah di Indonesia

Jauhar, Awaliah and Syafei, Ade Wirman (2018) Analisis pengaruh pengungkapan identitas etika islam terhadap kinerja keuangan perbankan syariah di Indonesia. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 6 (2). pp. 1-22. ISSN 2089-7162

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Abstract

The purpose of this study to find out the influence of Ethical Identity of Islamic Bank disclosure to the financial performance of Islamic banks in Indonesia. There are Eight independent variables in this research and dependent variable is financial performance used Return on Assets (ROA). Determination of the sample using purposive sampling. The sample of this research was 8 Islamic Banks in Indonesia. The data was collected from 7 years annual reports of the Islamic Banks in the period of 2010 to 2016. The analysis used multiple linear regression. The Results of this study show that Dewan Pengawas Syariah (DPS) had significant influence to ROA, whereas the other seven variables didn’t have influence to ROA.

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