Pengaruh Dewan Pengawas Syariah, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (Studi pada Bank Umum Syariah di Indonesia) / The Effect of Sharia Supervisory Board, Company Size, Profitability, and Leverage on Islamic Social Reporting Disclosures ( Studies on Islamic Commercial Banks in Indonesia )

Khasanah, Isnaini and Mais, Rimi Gusliana (2020) Pengaruh Dewan Pengawas Syariah, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (Studi pada Bank Umum Syariah di Indonesia) / The Effect of Sharia Supervisory Board, Company Size, Profitability, and Leverage on Islamic Social Reporting Disclosures ( Studies on Islamic Commercial Banks in Indonesia ). Pengaruh Dewan Pengawas Syariah, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (Studi pada Bank Umum Syariah di Indonesia). (Unpublished)

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Dewan Pengawas Syariah, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (ISR). Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2015-2019. Pengambilan sampel dilakukan dengan metode purposive sampling dan menghasilkan 50 sampel data. Jenis data yang digunakan merupakan data sekunder yang berasal dari laporan keuangan tahunan, dimana data tersebut dapat diperoleh pada situs masing-masing bank umum syariah. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda yang sebelumnya dilakukan uji asumsi klasik meliputi uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian ini menunjukkan bahwa Dewan Pengawas Syariah, Profitabilitas, dan Leverage tidak berpengaruh terhadap Islamic Social Reporting sedangkan Ukuran Perusahaan berpengaruh positif terhadap Islamic Social Reporting. / This study aims to examine the effect of the Sharia Supervisory Board, Company Size, Profitability, and Leverage on Islamic Social Reporting (ISR) Disclosure. The population in this study are Islamic commercial banks in Indonesia for the period 2015-2019. Sampling was done by purposive sampling method and resulted in 50 data samples. The type of data used is secondary data derived from annual financial reports, where the data can be obtained on the website of each Islamic commercial bank. The data analysis technique in this study used multiple linear regression analysis which previously carried out classical assumption tests including normality test, multicolonierity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that the Sharia Supervisory Board and Profitability have no effect on Islamic Social Reporting , Company Size has a significant positive effect on Islamic Social Reporting , and Leverage has no significant effect on Islamic Social Reporting.

Item Type: Article
Uncontrolled Keywords: Dewan Pengawas Syariah, Ukuran Perusahaan, Profitabilitas, Leverage, Indeks Islamic Social Reporting / Sharia Supervisory Board, Company Size, Profitability, Leverage, Islamic Social Reporting (ISR)
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Users 1452 not found.
Date Deposited: 13 Jan 2021 08:09
Last Modified: 13 Jan 2021 08:09
URI: http://repository.stei.ac.id/id/eprint/3166

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