Ramadhanty, Fajriana (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui Faktor-Faktor yang mempengaruhi tingkat pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia periode 2016-2020. Variabel Independen dalam penelitian ini Ukuran perusahaan (SIZE), profitabilitas (ROA), dan umur perusahaan (AGE). Penelitian ini menggunakan strategi penelitian kausal (sebab akibat) dengan pendekatan kuantitatif yang diukur menggunakan metode berbasis regresi data panel dengan bantuan software Eviews 10. Populasi dalam penelitian ini seluruh Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2016 – 2020. Sampel ditentukan dengan metode purposive sampling dan menghasilkan 50 sampel data. Jenis data yang digunakan yaitu data sekunder berupa laporan keuangan yang diunduh melalui website masing-masing bank umum syariah. Metode analisis data yang digunakan adalah uji regresi berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan berpengaruh positif signifikan terhadap tingkat pengungkapan Islamic Social Reporting. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Indeks Islamic Social Reporting This study aims to determine the factors that influence the level of disclosure of Islamic Social Reporting (ISR) at Islamic Commercial Banks in Indonesia for the 2016-2020 period. The independent variables in this study are company size (SIZE), profitability (ROA), and company age (AGE). This study uses a causal research strategy (cause and effect) with a quantitative approach which is measured using a panel data regression-based method with the help of Eviews 10 software. The population in this study is all Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2016 – 2020. Sample determined by purposive sampling method and produced 50 data samples. The type of data used is secondary data in the form of financial reports that are downloaded through the website of each Islamic commercial bank. The data analysis method used is multiple regression test and hypothesis testing. The results of this study indicate that company size, profitability, and company age have a significant positive effect on the level of disclosure of Islamic Social Reporting. Kata Kunci : Company Size, Profitability, Company Age, Islamic Social Reporting (ISR)
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Fajriana Ramadhanty | ||||||||
| Date Deposited: | 03 Jan 2022 04:30 | ||||||||
| Last Modified: | 03 Jan 2022 04:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6528 |
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