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Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan Perbankan KBMI 3 Tahun 2023
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 2
(2026)
This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets...
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Pengaruh Islamic Corporate Governance Terhadap Maqasid Syariah Index dengan Firm Size dan Firm Age sebagai Variabel Kontrol: (Studi pada Perbankan Syariah yang Terdatar di Otoritas Jasa Keuangan)
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory...
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Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Keputusan Investasi dengan Ukuran Perusahaan sebagai Moderasi: Studi Kasus Perusahaan Menufaktur di Bursa Efek Indonesia
Salsabila Indah Arti Pratama
; Chara Pratami T
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios w...
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