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Abstract
Penelitian ini bertujuan menguji variabel kontekstual apa saja yang mempengaruhi tingkat pengungkapan sosial bank syariah. Setelah itu, penelitian ini juga menganalisis apakah tingkat pengungkapan sosial memediasi hubungan antara faktor kontekstual dengan kinerja keuangan bank syariah. Sampel penelitian ini adalah 34 bank syariah dari berbagai negara selama 2010-2012, sehingga penelitian ini menggunakan model data panel. Penelitian ini menemukan bahwa variabel kontekstual yang signifikan mempengaruhi pengungkapan sosial adalah hak berpolitik dan kebebasan pribadi suatu negara, populasi muslim, kualitas Islamic governance, kondisi ekonomi negara, dan ukuran bank syariah. Penelitian ini tidak menemukan hubungan signifikan antara tingkat pengungkapan bank syariah dengan kinerja. Dengan demikian, penelitian ini menemukan bahwa tingkat pengungkapan bank syariah tidak memediasi hubungan antara variabel kontekstual dengan kinerja.
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References
- AAOIFI. 2003. Accounting, Auditing, and Governance Standards for Islamic Financial Institutions. AAOIFI.
- Abdullah, D.V., Chee, K. 2012. Buku Pintar Keuangan Syariah. Jakarta: Penerbit Zaman.
- Aerts, W., Cormier, D., Magnan, M. 2008. “Corporate Environmental Disclosure, Financial Markets and the Media: An International Perspectiveâ€, Ecological Economics, Vol.64, pp. 643-659.
- Al-Deehani, T., Karim, R.A.A., Murinde, V. 1999. “The Capital Stucture of Islamic Banks under the Contractual Obligation of Profit Sharingâ€, Internatonal Journal of Theoretical and Applied Finance, Vol.2 No.3, pp. 243-283.
References
AAOIFI. 2003. Accounting, Auditing, and Governance Standards for Islamic Financial Institutions. AAOIFI.
Abdullah, D.V., Chee, K. 2012. Buku Pintar Keuangan Syariah. Jakarta: Penerbit Zaman.
Aerts, W., Cormier, D., Magnan, M. 2008. “Corporate Environmental Disclosure, Financial Markets and the Media: An International Perspectiveâ€, Ecological Economics, Vol.64, pp. 643-659.
Al-Deehani, T., Karim, R.A.A., Murinde, V. 1999. “The Capital Stucture of Islamic Banks under the Contractual Obligation of Profit Sharingâ€, Internatonal Journal of Theoretical and Applied Finance, Vol.2 No.3, pp. 243-283.