PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA PERIODE TAHUN 2013-2017

Kurniawan, Deni (2019) PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA PERIODE TAHUN 2013-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran Dewan Pengawas Syariah, frekuensi rapat Dewan Pengawas Syariah, ukuran Dewan Komisaris dan frekuensi rapat Dewan Komisaris terhadap pengungkapan Islamic Social Reporting pada Perbankan Syariah di Indonesia periode tahun 2013-2017. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur menggunakan software Eviews 9.0 dengan metode regresi data panel. Populasi dari penelitian ini adalah Perbankan Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) periode tahun 2013 sampai dengan tahun 2017. Sampel penelitian ini sebanyak 11 perbankan syariah berdasarkan teknik purposive sampling, maka jumlah observasi dalam penelitian ini sebanyak 55 observasi. Nilai Islamic Social Reporting diperoleh dengan menganalisa laporan tahunan setiap perusahaan berdasarkan metode content analysis. Hasil penelitian secara parsial menunjukan bahwa : (1) ukuran Dewan Pengawas Syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. (2) Frekuensi rapat Dewan Pengawas Syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. (3) Ukuran Dewan Komisaris berpengaruh terhadap pengungkapan Islamic Social Reporting. (4) Frekuensi rapat Dewan Komisaris tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Kata kunci : Islamic Social Reporting, Dewan Pengawas Syariah, Frekuensi Rapat Dewan Pengawas Syariah, Dewan Komisaris, Frekuensi Rapat Dewan Komisaris ABSTRACT This study aims to determine the effect of the size of the Sharia Supervisory Board, the frequency of Sharia Supervisory Board meetings, the size of the Board of Commissioners and the frequency of Board of Commissioners meetings on disclosure of Islamic Social Reporting in Islamic Banking in Indonesia for the period 2013-2017. This research uses a quantitative type descriptive research approach, which was measured using Eviews 9.0 software with panel data regression method. The population of this study is Sharia Banking in Indonesia which is registered in the Financial Services Authority (OJK) for the period of 2013 to 2017. The samples of this study were 11 Islamic banks based on purposive sampling technique, then the number of observations in this study was 55 observations. The Islamic Social Reporting value is obtained by analyzing the annual reports of each company based on the content analysis method. The results of the research partially show that: (1) the size of the Sharia Supervisory Board does not affect the disclosure of Islamic Social Reporting. (2) The frequency of Sharia Supervisory Board meetings does not affect the disclosure of Islamic Social Reporting. (3) The size of the Board of Commissioners affects the disclosure of Islamic Social Reporting. (4) The frequency of Board of Commissioners meetings does not affect the disclosure of Islamic Social Reporting. Keywords : Islamic Social Reporting, Sharia Supervisory Board, Frequency of Sharia Supervisory Board Meetings, Board of Commissioners Size, Frequency of Commissioners Meetings

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorGusliana Mais, RimiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Nov 2021 03:28
Last Modified: 16 Nov 2021 03:28
URI: http://repository.stei.ac.id/id/eprint/5866

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