PENGARUH ISLAMIC CORPORATE SOSIAL RESPONSIBILITY DAN SHARIA GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

NURYASA, NURYASA (2022) PENGARUH ISLAMIC CORPORATE SOSIAL RESPONSIBILITY DAN SHARIA GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Islamic Corporate Social Responsibility dan Sharia Governance terhadap kinerja keuangan perusahaan syariah yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018-2021. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi data panel dengan bantuan Software Eviews 12. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2018-2021. Sampel ditentukan berdasarkan purposive sampling dengan jumlah sampel sebanyak 28 perusahaan sehingga total observasi dalam penelitian ini sebanyak 112 data observasi. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dengan cara mengunduh laporan tahunan pada website resmi masing-masing perusahaan serta pengujian menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Social Responsibility tidak berpengaruh terhadap kinerja keuangan perusahaan (ROA) pada perusahaan yang terdaftar di ISSI periode 2018-2021, (2) Sharia Governance berpengaruh signifikan positif terhadap kinerja keuangan perusahaan (ROA) yang terdaftar di ISSI periode 2018-2021. This study aims to determine the effect of Islamic Corporate Social Responsibility and Sharia Governance on the financial performance of Islamic companies listed on the Indonesian Sharia Stock Index in 2018-2021. This study uses a quantitative approach associative research, which is measured using a panel data regression-based method with the help of Software Eviews 12. The population of this study are companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2021 period. The sample was determined based on purposive sampling with a total sample of 28 companies so that the total observations in this study were 112 observational data. The data used in this study are secondary data obtained by downloading the annual report on the official website of each company and testing using the t test (partially). The results show that (1) Islamic Corporate Social Responsibility has no effect on the company's financial performance (ROA) in companies listed on ISSI for the 2018-2021 period, (2) Sharia Governance has a significant positive effect on the company's financial performance (ROA) listed on ISSI. period 2018-2021

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMais, Rimi GuslianaNIDN0315087401rimi_gusliana@stei.ac.id
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: NURYASA
Date Deposited: 16 Nov 2022 01:53
Last Modified: 16 Nov 2022 01:53
URI: http://repository.stei.ac.id/id/eprint/8853

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