{"id":"https://openalex.org/W2937549299","doi":"https://doi.org/10.21043/malia.v2i2.4780","title":"Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia","display_name":"Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia","publication_year":2019,"publication_date":"2019-01-29","ids":{"openalex":"https://openalex.org/W2937549299","doi":"https://doi.org/10.21043/malia.v2i2.4780","mag":"2937549299"},"language":"en","primary_location":{"id":"doi:10.21043/malia.v2i2.4780","doi":"https://doi.org/10.21043/malia.v2i2.4780","is_oa":true,"landing_page_url":"https://doi.org/10.21043/malia.v2i2.4780","pdf_url":"https://journal.iainkudus.ac.id/index.php/syirkah/article/download/4780/3083","source":{"id":"https://openalex.org/S4210237549","display_name":"MALIA Journal of Islamic Banking and Finance","issn_l":"2654-8569","issn":["2654-8569","2654-8577"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MALIA: Journal of Islamic Banking and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://journal.iainkudus.ac.id/index.php/syirkah/article/download/4780/3083","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085094933","display_name":"Ari Kristin Prasetyoningrum","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210092172","display_name":"Walisongo State Islamic University","ror":"https://ror.org/00gq7p328","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092172"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Ari Kristin Prasetyoningrum","raw_affiliation_strings":["Universitas Islam Negeri  Walisongo Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri  Walisongo Semarang","institution_ids":["https://openalex.org/I4210092172"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085094933"],"corresponding_institution_ids":["https://openalex.org/I4210092172"],"apc_list":null,"apc_paid":null,"fwci":15.9452,"has_fulltext":true,"cited_by_count":40,"citation_normalized_percentile":{"value":0.98877438,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"2","issue":"2","first_page":"147","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.5684000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.5684000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.41530001163482666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.9549999833106995},{"id":"https://openalex.org/keywords/social-responsibility-disclosure","display_name":"social responsibility disclosure","score":0.8500000238418579},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.75},{"id":"https://openalex.org/keywords/sharia-banks","display_name":"sharia banks","score":0.6949999928474426},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9399999976158142},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9399999976158142},{"id":"https://openalex.org/keywords/cost-efficiency","display_name":"cost efficiency","score":0.984000027179718},{"id":"https://openalex.org/keywords/firm-age","display_name":"firm age","score":0.8669999837875366},{"id":"https://openalex.org/keywords/disclosure-determinants","display_name":"determinants of disclosure","score":0.7049999833106995},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.8489999771118164}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7661368250846863},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7602924108505249},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.6681039929389954},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6055052280426025},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5894331932067871},{"id":"https://openalex.org/C2993700298","wikidata":"https://www.wikidata.org/wiki/Q457753","display_name":"Islamic banking","level":3,"score":0.5579168200492859},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5393469333648682},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.5242272019386292},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.183758944272995},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.13675940036773682},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11402282118797302},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.11144626140594482},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21043/malia.v2i2.4780","doi":"https://doi.org/10.21043/malia.v2i2.4780","is_oa":true,"landing_page_url":"https://doi.org/10.21043/malia.v2i2.4780","pdf_url":"https://journal.iainkudus.ac.id/index.php/syirkah/article/download/4780/3083","source":{"id":"https://openalex.org/S4210237549","display_name":"MALIA Journal of Islamic Banking and Finance","issn_l":"2654-8569","issn":["2654-8569","2654-8577"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MALIA: Journal of Islamic Banking and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21043/malia.v2i2.4780","doi":"https://doi.org/10.21043/malia.v2i2.4780","is_oa":true,"landing_page_url":"https://doi.org/10.21043/malia.v2i2.4780","pdf_url":"https://journal.iainkudus.ac.id/index.php/syirkah/article/download/4780/3083","source":{"id":"https://openalex.org/S4210237549","display_name":"MALIA Journal of Islamic Banking and Finance","issn_l":"2654-8569","issn":["2654-8569","2654-8577"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MALIA: Journal of Islamic Banking and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.46000000834465027,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2937549299.pdf","grobid_xml":"https://content.openalex.org/works/W2937549299.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W858402095","https://openalex.org/W1816814424","https://openalex.org/W1867553964","https://openalex.org/W2257024953","https://openalex.org/W2299636876","https://openalex.org/W2562251808","https://openalex.org/W2563343953","https://openalex.org/W2763870695","https://openalex.org/W2937760937","https://openalex.org/W3013689959","https://openalex.org/W3044498671","https://openalex.org/W3135946672","https://openalex.org/W3186759720","https://openalex.org/W3186827092","https://openalex.org/W3193846534","https://openalex.org/W6781688832","https://openalex.org/W6992574736","https://openalex.org/W7042694254"],"related_works":["https://openalex.org/W4409471274","https://openalex.org/W4393105823","https://openalex.org/W2962792277","https://openalex.org/W3194563499","https://openalex.org/W4295682940","https://openalex.org/W2792511991","https://openalex.org/W2613640161","https://openalex.org/W7215940777","https://openalex.org/W2889739396","https://openalex.org/W4310446057"],"abstract_inverted_index":{"Islamic":[0,17,20,25,31,39,54],"Social":[1,55],"Reporting":[2,56],"(ISR)":[3,57],"is":[4,94,117],"one":[5],"of":[6,9,38,53,76,81,88],"the":[7,36,46,50,77,82,86,123],"indices":[8],"social":[10],"responsibility":[11],"disclosure":[12,51],"whose":[13],"indicators":[14],"refer":[15],"to":[16,24,44,110],"ethical":[18],"principles.":[19],"banking":[21,32,60],"operates":[22],"according":[23],"principles,":[26],"so":[27],"ISR":[28],"disclosures":[29],"in":[30,58,61,65,91],"should":[33],"be":[34],"within":[35],"corridor":[37],"values.":[40],"This":[41],"study":[42,67],"aims":[43],"identify":[45],"factors":[47],"that":[48,85],"affect":[49],"level":[52],"sharia":[59],"Indonesia.":[62],"Factors":[63],"studied":[64],"this":[66,92],"are":[68],"company":[69],"size,":[70],"profitability,":[71],"leverage,":[72],"efficiency":[73],"and":[74,102],"age":[75],"company.":[78],"The":[79],"result":[80],"research":[83,93],"shows":[84],"factor":[87,90,115],"financial":[89],"firm":[95],"size":[96],"(SIZE),":[97],"Profitability":[98],"(ROA),":[99],"Leverage":[100],"(DER)":[101],"Cost":[103],"Efficiency":[104],"(BOPO)":[105],"proved":[106],"not":[107],"significant":[108,120],"influence":[109],"ISR,":[111],"while":[112],"Company":[113],"Age":[114],"(AGE)":[116],"statistically":[118],"proven":[119],"effect":[121],"on":[122],"ISR.":[124]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":12},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-04-25T00:00:00"}