Dwi Andari, Aprilia (2018) Pengaruh Leverage, Tipe Industri, Ukuran Komite Audit, dan Kinerja Lingkungan Terhadap PengungkapanIslamic Social Reporting(Studi Empiris pada Perusahaan yang Tercatat di Daftar Efek Syariah tahun 2013-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengaruh Leverage, tipe industri, ukuran komite audit, dan kinerja lingkungan terhadap Islamic Social Reporting. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Daftar Efek Syariah tahun 2013 hingga 2016. Penelitian ini menggunakan strategi asosiatif kausal dengan metode regresi linear data panel program Software Econometric Views (Eviews) versi 9. Jumlah perusahaan yang diteliti sebanyak 29 perusahaan berdasarkan teknik purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 116 sampel. Nilai Islamic Social Reporting diperoleh dengan menganalisa laporan tahunan setiap perusahaan berdasarkan metode content analysis. Hasil penelitian membuktikan bahwaTipe Industri berpengaruh terhadap Pengungkapan Islamic Social Reporting karenaperusahaan yang terdapat pada sampel penelitian lebih banyak dimasukkan kedalam kategori high profile sehingga lebih banyak dampak terhadap lingkungan.. Sedangkan tiga variabel lainnya yaitu Leverage tidak berpengaruh terhadap pengungkapan Islamic Social Reporting karena bahwa semakin tinggi tingkat hutang dan beban bunga yang dimiliki perusahaan tidak berpengaruh terhadap pengungkapan Islamic social Reporting. Ukuran Komite Audit tidak berpengaruh terhadap Pengungkapan Islamic Social Reporting karena besar kecilnya ukuran komite audit yang ada di perusahaan tidak mempengaruhi kualitas pengungkapan informasi perusahaan. Dan Kinerja Lingkungan tidak berpengaruh terhadap Pengungkapan Islamic Social Reporting karena perusahaan dengan kinerja lingkungan yang baik, belum tentu akan melakukan pengungkapan tanggung jawab sosialnya dengan baik juga Kata Kunci : Islamic Social Reporting, Daftar Efek Syariah, Leverage, Tipe Industri, Ukuran Komite Audit, dan Kinerja Lingkungan This study aimed to examinethe effect of Leverage, industry type, audit committee size, and environmental performance against the Islamic Social Reporting disclosure.. The sample used in this study in this a companies that listed in the list of Islamic securities 2013 to 2016. This study used a casual associative strategy with linear regression method of data panel program software Economics Views (Eviews) version 9. The number of companies who researched are 29 companies based on purposive sampling technique, the number of samples used in this study ar 116 samples the Islamic Social Reporting value is obtained by analyzing each company’s annual report based on content analysis method. The result of the research proves that the type of industry has an effect on the disclosure of Islamic Social Reportingbecause the company contained in the research sample is more inserted into the high profile category so that the more impact to the environment. While the other three variables are Leverage does not affect the disclosure of Islamic Social Reporting because that the higher levels of debt and interest expenses owned by the company does not affect the disclosure of Islamic social Reporting. The size of the Audit Committee has no influence on the Disclosure of Islamic Social Reporting because the size of the audit committee in the company does not affect the quality of corporate information disclosure. And Environmental Performance has no effect on Disclosure of Islamic Social Reporting because companies with good environmental performance, not necessarily will do the disclosure of social responsibility well as well. Keywords : Islamic Social Reporting, list of Islamic securities, Leverage, Industrial Type, Size of Audit Committee and Environmental Performance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 26 Jan 2022 04:23 | ||||||||
| Last Modified: | 26 Jan 2022 04:23 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6853 |
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