文章基本信息

标题：Analisis Pelaporan Zakat, ICSR, Dewan Pengawas Syariah dan Leverage dalam Mengungkapkan Kinerja Bank Umum Syariah di Indonesia
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作者：Gustika Nurmalia ; Yudhistira Ardana
期刊名称：Cakrawala: Jurnal Studi Islam
印刷版ISSN：1829-8931
电子版ISSN：2550-0880
出版年度：2019
卷号：14
期号：2
页码：113-122
DOI：10.31603/cakrawala.v14i2.3093
出版社：Universitas Muhammadiyah Magelang
摘要：This study aims to empirically prove the influence of zakat reporting,ICSR, sharia supervisory board and leverage on company performance atIslamic Commercial Banks with an observation period of 2016-2018. Thesample in this study is 11 BUS with purposive sampling. Data analysisuses multiple linear regression analysis. The results indicate that the zakatreporting and sharia supervisory board have a significant effect on BUSperformance, while ICSR and leverage have no significant effect onperformance.
关键词：Board of Sharia Supervisor; Employee; ICSR; Leverage; Performance; Zakat Report