{"id":"https://openalex.org/W4376523469","doi":"https://doi.org/10.53088/jadfi.v2i3.125","title":"Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi","display_name":"Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi","publication_year":2022,"publication_date":"2022-12-30","ids":{"openalex":"https://openalex.org/W4376523469","doi":"https://doi.org/10.53088/jadfi.v2i3.125"},"language":"en","primary_location":{"id":"doi:10.53088/jadfi.v2i3.125","doi":"https://doi.org/10.53088/jadfi.v2i3.125","is_oa":true,"landing_page_url":"https://doi.org/10.53088/jadfi.v2i3.125","pdf_url":"https://journal.nurscienceinstitute.id/index.php/jadfi/article/download/125/190","source":{"id":"https://openalex.org/S4210212050","display_name":"Journal of Accounting and Digital Finance","issn_l":"2776-639X","issn":["2776-639X"],"is_oa":true,"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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Digital Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.nurscienceinstitute.id/index.php/jadfi/article/download/125/190","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078472533","display_name":"Yunita Ningtyas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274584","display_name":"Universitas Islam Negeri Salatiga","ror":"https://ror.org/01zcnm595","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274584"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yunita Ningtyas","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Islam UIN Salatiga"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Islam UIN Salatiga","institution_ids":["https://openalex.org/I4405274584"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084221262","display_name":"Abdul Aziz Nugraha Pratama","orcid":"https://orcid.org/0000-0002-4703-1803","observed_orcids":["https://orcid.org/0000-0002-4703-1803"]},"institutions":[{"id":"https://openalex.org/I4405274584","display_name":"Universitas Islam Negeri Salatiga","ror":"https://ror.org/01zcnm595","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274584"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Aziz Nugraha Pratama","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Islam UIN Salatiga"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Islam UIN Salatiga","institution_ids":["https://openalex.org/I4405274584"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274584"],"apc_list":null,"apc_paid":null,"fwci":1.2604,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.81734722,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"2","issue":"3","first_page":"144","last_page":"157"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9970999956130981,"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":0.9970999956130981,"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/T14183","display_name":"Banking Sector Performance and Management","score":0.0008999999845400453,"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/T10127","display_name":"Banking stability, regulation, efficiency","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-adequacy-ratio","display_name":"capital adequacy ratio","score":0.9800000190734863},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":1.0},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9589999914169312},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9300000071525574},{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.9120000004768372},{"id":"https://openalex.org/keywords/islamic-commercial-banks","display_name":"Islamic commercial banks","score":0.9190000295639038},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8539999723434448},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7556875348091125},{"id":"https://openalex.org/C74153512","wikidata":"https://www.wikidata.org/wiki/Q167064","display_name":"Debt-to-equity ratio","level":4,"score":0.7278841733932495},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5852979421615601},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.5686033964157104},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5313414335250854},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.394431471824646},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3847290575504303},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3145989179611206},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16542568802833557},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.06384918093681335},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.04944485425949097},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.53088/jadfi.v2i3.125","doi":"https://doi.org/10.53088/jadfi.v2i3.125","is_oa":true,"landing_page_url":"https://doi.org/10.53088/jadfi.v2i3.125","pdf_url":"https://journal.nurscienceinstitute.id/index.php/jadfi/article/download/125/190","source":{"id":"https://openalex.org/S4210212050","display_name":"Journal of Accounting and Digital Finance","issn_l":"2776-639X","issn":["2776-639X"],"is_oa":true,"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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Digital Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.53088/jadfi.v2i3.125","doi":"https://doi.org/10.53088/jadfi.v2i3.125","is_oa":true,"landing_page_url":"https://doi.org/10.53088/jadfi.v2i3.125","pdf_url":"https://journal.nurscienceinstitute.id/index.php/jadfi/article/download/125/190","source":{"id":"https://openalex.org/S4210212050","display_name":"Journal of Accounting and Digital Finance","issn_l":"2776-639X","issn":["2776-639X"],"is_oa":true,"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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Digital Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"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/W4376523469.pdf","grobid_xml":"https://content.openalex.org/works/W4376523469.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W2272332075","https://openalex.org/W2571811451","https://openalex.org/W2584969282","https://openalex.org/W2759052726","https://openalex.org/W2777921507","https://openalex.org/W2783125196","https://openalex.org/W2785713460","https://openalex.org/W2785969338","https://openalex.org/W2789709417","https://openalex.org/W2795072314","https://openalex.org/W2888403590","https://openalex.org/W2898913892","https://openalex.org/W2910223067","https://openalex.org/W2917275202","https://openalex.org/W2924186603","https://openalex.org/W2949350923","https://openalex.org/W2949911542","https://openalex.org/W2962520957","https://openalex.org/W2964238042","https://openalex.org/W2975042895","https://openalex.org/W2987045492","https://openalex.org/W2994962465","https://openalex.org/W2995062984","https://openalex.org/W3007365932","https://openalex.org/W3025331651","https://openalex.org/W3166814411","https://openalex.org/W4205393797","https://openalex.org/W4242990624","https://openalex.org/W6986307779"],"related_works":["https://openalex.org/W4388669311","https://openalex.org/W2898155204","https://openalex.org/W2792511991","https://openalex.org/W4386035371","https://openalex.org/W3185154323","https://openalex.org/W3000293617","https://openalex.org/W7213453763","https://openalex.org/W7054764925","https://openalex.org/W3107521551","https://openalex.org/W3114367353"],"abstract_inverted_index":{"This":[0,32],"study":[1,51,82],"aims":[2],"to":[3],"analyze":[4],"the":[5,43,60,85,123,142],"effect":[6,101,112,124],"of":[7,34,45,80,125],"Capital":[8,86,126],"Adequacy":[9,87,127],"Ratio":[10,15,88,94,128,134],"(CAR),":[11],"Debt":[12,91,131],"To":[13,92,132],"Equity":[14,93,133],"(DER),":[16],"and":[17,90,99,110,130],"Firm":[18,105,143],"Size":[19,106,144],"on":[20,102,113,136,146],"Profitability":[21],"(ROA)":[22],"with":[23,39],"Islamic":[24,54,116],"Social":[25,117],"Reporting":[26,118],"(ISR)":[27,119],"as":[28],"a":[29,97,108],"moderating":[30],"variable.":[31],"type":[33],"research":[35,38],"is":[36,73],"quantitative":[37],"secondary":[40],"data":[41],"in":[42,49,57],"form":[44],"panels.":[46],"The":[47,69,78],"population":[48],"this":[50,81],"were":[52],"14":[53],"Commercial":[55],"Banks":[56],"Indonesia":[58],"for":[59],"2016-2020":[61],"period.":[62],"Sample":[63],"selection":[64],"using":[65],"purposive":[66],"sampling":[67],"method.":[68],"analytical":[70],"technique":[71],"used":[72],"multiple":[74],"linear":[75],"regression":[76],"analysis.":[77],"results":[79],"found":[83],"that":[84],"(CAR)":[89,129],"(DER)":[95,135],"had":[96],"negative":[98,109],"insignificant":[100],"profitability.":[103],"However,":[104,139],"has":[107],"significant":[111],"profitability":[114,137,147],"(ROA).":[115,138,148],"does":[120],"not":[121],"moderate":[122],"it":[140],"moderates":[141],"variable":[145]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-05-15T00:00:00"}