SETIAWATI, PUTRI (2018) DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh shariah governance, intellectual capital, profitabilitas, kepemilikan institusional dan surat berharga syariah sebagai determinan pengungkapan islamic social reporting pada bank umum syariah di Indonesia periode 2013-2017. Penelitian ini menggunakan strategi asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode analisisi regresi linear data panel dengan program software Eviews versi 10. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 8 bank umum syariah, sehingga total observasi dalam penelitian ini sebanyak 40 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder yang dipublikasikan oleh Otoritas Jasa Keuangan (OJK) dan website pada masing-masing bank. Hasil penelitian ini menunjukan bahwa variabel, (1) shariah governance berpengaruh positif tehadap pengungkapan Islamic Social Reporting, karena adanya DPS berperan penting dalam tata kelola perusahaan dan meningkatkan pengungkapan ISR, (2) intellectual capital tidak berpengaruh terhadap pengungkapan ISR, karena BUS tidak menjadikan intellectual capital sebagai fokus mereka untuk pengungkapan ISR. (3) profitabilitas tidak berpengaruh terhadap pengungkapan ISR, karena pada saat BUS mengalami keuntungan atau kerugian tetap memberikan pengungkapan ISR. (4) kepemilikan institusional tidak berpengaruh terhadap pengungkapan ISR, karena pemegang saham institusi tidak terlalu mendorong manajemen untuk melakukan pengungkapan ISR. (5) surat berharga syariah berpengaruh positif terhadap pengungkapan ISR, karena semakin banyak surat berharga syariah yang dimiliki oleh bank maka akan memberikan banyak informasi kepada pemegang saham dan meningkatkan pengungkapan ISR. (6) Secara simultan, variabel shariah governance, intellectual capital. profitabilitas, kepemilikan institusional dan surat berharga syariah berpengaruh terhadap penngungkapan Islamic Social Reporting (ISR). Kata Kunci : Islamic Social Reporting, Shariah Governance, Intellectual Capital, Profitabilitas,Kepemilikan Institusional, Surat Berharga Syariah.// ABSTRACT This study aimed to examie the effect of sharia governance, intellectual capital, profitability, institutional ownnership and sharia securities as determinants of islamic social reporting disclosure in Sharia Comercial Banks at period 2013-2017. This research used assosiative strategy with quantitative method which measured by multiple linier regression analysis of panel data by Eviews 10. The sample determined by purposive sampling method with the total of sample are 8 Sharia Commercial Banks. So, total observation in this research are 40 observation. The data used in this study are secondary data, which is published by Financial Fervices Authority (OJK) and website for each bank. The result of this study showed that variable (1) shariah governance has effect on the disclosure Islamic Social Reporting (ISR), because DPS plays an important role in corporate governance and echancing ISR disclosure. (2) intellectual capital has no effect on disclosure ISR, because BUS does not make intellectual capital their focus to dislosure ISR. (3) profitability has not effect the disclosure of ISR, because when the BUS experiences profit or loss it still provides disclosure ISR. (4) institutional ownership has not effect the disclosure ISR, because institutional shareholders do not push management too much to disclosure ISR. (5) sharia securities have a positive effect on disclosure ISR, because more and more islamic securities owned by bank will provide a lot of information to shareholders and increase disclosure ISR. (6) Simultaneously, the variables of sharia compliance, intellectual capital, profitability, institutional ownership and sharia securities have an effect on Islamic Social Reporting (ISR) on Sharia Commercial Banks (BUS) in Indonesia. Keywords : Islamic Social Reporting, Shariah Governance, Intellectual Capital, Profitability, Institutional Ownership, Sharia Securities.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 05 Dec 2022 02:50 | ||||||||
| Last Modified: | 05 Dec 2022 02:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8991 |
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