SHARIA COMPLIANCE, SHARIA GOVERNANCE, AND ENVIRONMENTAL ACCOUNTING SEBAGAI PERTANGGUNGJAWABAN LEMBAGA AMIL ZAKAT DI INDONESIA

Authors

  • Fika Azmi STIE Bank BPD Jateng
  • Ardian Widiarto STIE Bank BPD Jateng
  • Nugroho Heri Pramono STIE Bank BPD Jateng

DOI:

https://doi.org/10.32493/JABI.v2i2.y2019.p262-273

Keywords:

Sharia Compliance, Sharia Governance, Enviromental Accounting

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap dan kepercayaan akuntan sert manajer terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sampel yang digunakan dalam penelitian ini adalah 30 data pengamatan pada akuntan dan manajer lembaga amil zakat yang ada di Indonesia. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan simple random sampling. Hasil penelitian menunjukkan bahwa secara simultan variabel sikap dan kepercayaan akuntan serta manajer berpengaruh terhadap minat dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting. Sedangkan secara parsial sikap dan kepercayaan tidak berpengaruh terhadap minat akuntan dan manajer dalam mengungkapkan sharia compliance, sharia governace, dan environmental accounting.

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Published

2019-07-24

Issue

Vol. 2 No. 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

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