Disclosure of CSR using the Global Initiative Reporting (GRI) index is limited to material aspects. The GRI measurement is different from measuring CSR disclosure by using the Islamic Social Reporting (ISR) indicator that uses spiritual and social aspects. The purpose of this study is to determine whether Islamic Social Responsibility disclosure has an influence on ROA (Return on Investment), ROE (Return on Equity) and BOPO in Islamic banking in Indonesia in 2015-2017. The sample in this quantitative study is 10 BUSs in Indonesia. The Independent variable in this study uses the Islamic Social Reporting disclosure (ISR) indicator, while the dependent variables are ROA, ROE, and BOPO. The results of the test in this study are Islamic Social reporting has a positive and significant effect on ROA and ROE. While ISR disclosure does not affect BOPO.
| Published by | Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang |
| Journal Name | ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak |
| Contact Phone | - |
| Contact Name | Deni Juliasari |
| Contact Email | denijuliasari.js@gmail.com |
| Location | Kab. lumajang, Jawa timur INDONESIA |
| Website | asset| http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset| |
| ISSN | ISSN : 25982885, EISSN : 25986074, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. |
| Penulis | Perwitasari, Dyah Ayu |
| Publisher Article | STIE Widya Gama Lumajang |
| Subtitle Article | ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol 3 No 1 (2019): Januari 2019 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://ejournal.stiewidyagamal… |
| DOI | https://doi.org/10.30741/assets.v3i… |
| DOI Number | DOI: 10.30741/assets.v3i1.369 |
| Download Article [1] | http://ejournal.stiewidyagamalumajang.ac… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan Pengungkapan Islamic Socal Reporting, ROA, ROE Dan BOPO : Pada Bank Syariah Di Indonesia Tahun 2015 2017
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