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Capital Structure, Organizational Slack and Sustainability Reporting In Islamic Bank of Indonesia, Qatar and Bahrain
Iqtishadia: Jurnal Ekonomi & Perbankan Syariah
This research aims to analyze the effects of capital structure and organizational slack on sustainability reporting in Islamic banks of Indonesia, Qatar, and Bahrain. The capital structure variable consists of leverage and investment account holders, while the organizational slack variable consists of available slack and recoverable slack. Analysis content that used to measure the disclosure of sustainability reporting based on the AAOFII index consisting of 78 items. The observation data useddoi:10.19105/iqtishadia.v8i1.3706 fatcat:hro6dzqa6vcdzjiebrjkd7k7t4