EKAWATI, EKAWATI (2020) PENGARUH PROFITABILITAS, DEWAN PENGAWAS SYARIAH DAN INVESTMENT ACCOUNT HOLDER TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah di Indonesia Tahun 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Dewan Pengawas Syariah (DPS) dan Investment Account Holder (IAH) terhadap Pengungkapan Islamic Social Reporting (ISR) pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2015-2019. Penelitian ini merupakan penelitian kuantitatif, dengan analisis data panel dan liniear berganda dengan Eviews 10. Populasi pada penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2015-2019. Sampel penelitian sebanyak 10 bank yang diperoleh dengan teknik purposive sampling, sehingga total observasi dala, penelitian ini sebanyak 50 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dengan cara mengunduh laporan keuangan pada website resmi bank umum syariah. Pengujian hipotesis pada penelitian ini menggunakan uji t (secara parsial) dan uji F (secara simultan). Hasil penelitian menunjukkan bahwa secara parsial (uji t) maupun secara simultan (uji F) Profitabilitas, Dewan Pengawas Syariah dan Investment Account Holder berpengaruh signifikan terhadap Pengungkapan Islamic Social Reporting. ABSTRACT This study aims to determine the effect of profitability, sharia supervisory board, and investment account holder on islamic social reporting disclosure in Islamic commercial banks registered at the Financial Services Authority in 2015–2019. This research is quantitative research, with multiple linear and panel data analysis with Eviews 10. The population in this study is Islamic Bank registered in the Financial Service Authority in 2015-2019. The research sample of 10 banks obtained by purposive sampling technique, so that the total are secondary data obtained by downloading financial reports on the official website of islamic banks. Testing the hypothesis in this study using the t test (partially) and the F test (simultaneously). The results showed that partially (t test) and simultaneously (F test) Profitability, Sharia Supervisory Board and Investment Account Holder significantly influence Islamic Social Reporting disclosure.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1034 not found. | ||||||||
| Date Deposited: | 28 Sep 2020 05:06 | ||||||||
| Last Modified: | 28 Sep 2020 05:06 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/991 |
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