FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2019 FACTORS AFFECTING DISCLOSURE OF ISLAMIC SOCIAL REPORTING (ISR) IN SHARIA COMMERCIAL BANKS IN INDONESIA PERIOD 2014-2019

Anamah, Siti and Rusli, Devvy (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2019 FACTORS AFFECTING DISCLOSURE OF ISLAMIC SOCIAL REPORTING (ISR) IN SHARIA COMMERCIAL BANKS IN INDONESIA PERIOD 2014-2019. FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2019. (Unpublished)

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran Dewan Pengawas Syariah (DPS), Return on Equity (ROE), Debt to Equity Ratio (DER), dan Finance to Deposit Ratio (FDR) terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia periode 2014-2019. Metode analisis pada penelitian ini menggunakan analisis regresi linear berganda dengan SPSS 26. Populasi dari penelitian ini adalah Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan tahun 2014 sampai dengan 2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 9 Bank Umum Syariah (BUS) sehingga total observasi pada penelitian ini sebanyak 54 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi. Hasil penelitian menunjukkan bahwa variabel ukuran Dewan Pengawas Syariah (DPS) dan Debt to Equity Ratio (DER) tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR). Sedangkan, variabel Return on Equity (ROE) dan Finance to Deposit Ratio (FDR) berpengaruh positif signifikan terhadap pengungkapan Islamic Social Reporting (ISR). This study aims to determine the effect of the size of the Sharia Supervisory Board (DPS), Return on Equity (ROE), Debt to Equity Ratio (DER), and Finance to Deposit Ratio (FDR) on Islamic Social Reporting (ISR) Disclosure in Islamic Commercial Banks in Indonesia from 2014-2019. The method of analysis in this study uses multiple linear regression analysis with SPSS 26. The population of this study is a Sharia Commercial Bank (BUS) registered in the Financial Services Authority from 2014 to 2019. The sample was determined based on the purposive sampling method, with a total sample of 9 Sharia Commercial Bank (BUS) so that the total observations in this study were 54 observations. The data used in this study are secondary data. Data collection techniques using documentation method.The results showed that the variable size of the Sharia Supervisory Board (DPS) and Debt to Equity Ratio (DER) had no effect on the disclosure of Islamic Social Reporting (ISR). Meanwhile, the variables Return on Equity (ROE) and Finance to Deposit Ratio (FDR) have a significant positive effect on disclosure of Islamic Social Reporting (ISR).

Item Type:	Article
Subjects:	Akuntansi > Akuntansi Syariah
Divisions:	S1 Akuntansi
Depositing User:	Users 566 not found.
Date Deposited:	29 Dec 2020 07:49
Last Modified:	29 Dec 2020 07:49
URI:	http://repository.stei.ac.id/id/eprint/2629

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