PENGARUH CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2015-2019

SHADRINA, NADHILA NUR (2021) PENGARUH CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2015-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Dewan Komisaris, Dewan Direksi, Komite Audit, Dewan Pengawas Syariah dan Islamic Social Reporting berpengaruh terhadap Profitabilitas yang diukur dengan ROA (return on assets). Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian sebanyak 10 Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan Periode 2015-2019 dengan jumlah data sebanyak 50. Metode analisis data yang digunakan analisis data panel dengan alat bantu software Eviews versi 9. Hasil penelitian menunjukkan bahwa seluruh komposisi corporate governance yaitu: dewan komisaris, dewan direksi, komite audit, dan dewan pengawas syariah tidak berpengaruh signifikan terhadap profitabilitas (return on asseets) dan islamic social reporting berpengaruh signifikan dengan arah koefisien positif terhadap profitabilitas (return on assets). Kata Kunci : Corporate Governance, Islamic Social Reporting, Dewan Komisaris, Dewan Direksi, Komite Audit, Dewan Pengawas Syariah, Profitabilitas, Return On Assets. This study aims to determine whether the Board of Commissioners, Board of Directors, Audit Committee, Sharia Supervisory Board and Islamic Social Reporting have an effect on Profitability as measured by ROA (return on assets). The sampling technique used in this research is purposive sampling method. The research sample was 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2015-2019 period with a total of 50 data. The data analysis method used was panel data analysis with the Eviews version 9. The results showed that the entire composition of corporate governance, namely: the board of commissioners, the board of directors, the audit committee and the sharia supervisory board had no significant effect on profitability (return on assets) and Islamic social reporting had a significant effect on the direction of the positive coefficient on profitability (return on assets). Keywords : Corporate Governance, Islamic Social Reporting, Board of Commissioners, Board of Directors, Audit Committee, Sharia Supervisory Board, Profitability, Return On Assets.

Item Type:

Thesis (Skripsi)

Contributors:

Contribution	Contributors	NIDN	Email
Thesis advisor	DAHLIFAH, DAHLIFAH	0331127504	dede.stei@gmail.com

Uncontrolled Keywords:

Corporate Governance, Islamic Social Reporting, Dewan Komisaris, Dewan Direksi, Komite Audit, Dewan Pengawas Syariah, Profitabilitas, Return On Assets

Subjects:

Akuntansi > Akuntansi Syariah

Divisions:

S1 Akuntansi

Depositing User:

Nadhila Nur Shadrina

Date Deposited:

13 Oct 2021 06:25

Last Modified:

13 Oct 2021 06:25

URI:

http://repository.stei.ac.id/id/eprint/5445