PENGARUH UKURAN DEWAN KOMISARIS, PROFITABILITAS, KINERJA LINGKUNGAN DAN SUKUK TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI EMPIRIS PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2014 - 2017)

NURMALA, SITI (2018) PENGARUH UKURAN DEWAN KOMISARIS, PROFITABILITAS, KINERJA LINGKUNGAN DAN SUKUK TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI EMPIRIS PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2014 - 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis serta menguji pengaruh dari ukuran dewan komisaris, profitabilitas, kinerja lingkungan dan sukuk terhadap pengungkapan ISR pada perusahaan yang terdaftar dalam Jakarta Islamic Indeks (JII). Metode penelitian dalam penelitian ini yaitu metode asosiatif, dan penelitian ini termasuk kedalam jenis penelitian kuantitatif. Populasi dalam penelitian ini yaitu perusahaan yangyang terdaftar dalam periode Juni 2014 – Juni 2017 di JII . Metode pengambilan sampel yang digunakan yaitu Purposive sampling adalah penentuan sampel dari populasi berdasarkan kriteria yang dikehendaki oleh peneliti. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan tahunan perusahaan. Metode pengumpulan data menggunakan studi kepustakaan dan studi dokumenter. Analisis data dalam penelitian ini menggunakan pendekatan Pooled Least Square (PLS) yang merupakan model persamaan Econometric Views (Eviews) versi 9. Metode analisis data terdiri dari: (1) Analisis Estimasi Model Regresi Data Panel, (2) Analisis Pemilihan Model Data Panel, dan (3) Uji Hipotesis. Hasil penelitian menunjukkan bahwa secara parsial: (1) Ukuran dewan komisaris tidak memiliki pengaruh terhadap pengungkapan ISR, (2) Profitabilitas memiliki pengaruh negatif terhadap pengungkapan ISR, (3) Kinerja lingkungan memiliki pengaruh negatif terhadap pengungkapan ISR, dan (4) Sukuk memiliki pengaruh positiff terhadap pengungkapan ISR. Dan secara simultan bahwa terdapat pengaruh ukuran dewan komisaris, profitabilitas, kinerja lingkungan, dan sukuk terhadap pengungkapan ISR. Kata Kunci : Ukuran Dewan Komisaris, Profitabilitas, Kinerja Lingkungan, Sukuk, ISR.// ABSTRACT This study aims to know and analyze also examine the influence of influence of size of commisioner board, profitability, environmental performance, and sukuk on the Islamic Social Reporting (ISR) Disclousre, in this case companies are listingin Jakarta Islamic Indeks (JII). Research method in this research is associative method, and this research is included into quantitative research type. The population in this study is all companieslisted in JII. Sampling method used is Purposive samplingis a sampling technique in which researcher relies on his or her own judgment when choosing members of population to participate in the study. The data used in this research is secondary data, that is annual report companie. Methods of data collection using literature research and documentary studty. Data analysis in this study using Pooled Least Square (PLS) approach which is a model of Econometric Views (Eviews) 9. Data analysis methods consist of: (1) Estimation Panel Data Regression Model Analysis, (2) Selection Panel Data Model Analysis, and (3) Hypothesis Testing. The results showed that partially: (1) Size of commisaris board hasnt influence on the ISR disclousure, (2) Profitability has negative effect on the ISR disclousure, (3) environmental performance has negative influence on the ISR disclousure, and (4) Sukuk has positive effect on the ISR disclousure. Size of commisaris board, profitability, environmental performance, and sukuk are influence on the ISR. Keywords: Size of Commisioner Board, Profitability, Environmental Performance, Sukuk, ISR Disclousure .

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMais, Rimi GuslianaNIDN0315087401rimi_gusliana@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 09 Dec 2022 03:09
Last Modified: 09 Dec 2022 03:09
URI: http://repository.stei.ac.id/id/eprint/9035

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