@phdthesis{digilib58656, month = {March}, title = {EFEK MODERASI ISLAMIC CORPORATE GOVERNANCE PADA ENVIRONMENTAL DISCLOSURE QUALITY DAN RISK-TAKING BANK SYARIAH DI INDONESIA}, school = {UIN SUNAN KALIJAGA YOGYAKARTA}, author = {NIM.: 19108040053 Uma Zalfa Salsabiil}, year = {2023}, note = {Pembimbing: Prof. Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA}, keywords = {Sharia Enterprise Theory, Agency Theory, Environmental Disclosure Quality, Islamic Corporate Governance}, url = {https://digilib.uin-suka.ac.id/id/eprint/58656/}, abstract = {Excessive risk-taking is a main contributor to the financial crisis that occurred in several cases. Islamic banking, classified as more crisis-resistant, still has to face risks when the Covid-19 pandemic occurs. Therefore, research related to risk-taking is interesting to do. Previous studies have proven the factors influencing risk-taking, but they are still stuck on the financial aspect. This study discusses aspects outside of financial ratios in influencing risk-taking, namely collaborative environmental disclosure, sharia compliance, and governance. Researchers adopted the Structural Equation Model (SEM) to answer the existing problem formulation. The data used is classified as an unbalanced panel taken from the financial reports of Islamic banking in Indonesia. The results of the study show that leverage and profitability can significantly influence risk-taking.} }