PENGARUH ISLAMIC GOVERNANCE SCORE DAN INVESTMENT ACCOUNT HOLDER TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH INDONESIA PERIODE 2014-2018

Fujiati, Fitri (2019) PENGARUH ISLAMIC GOVERNANCE SCORE DAN INVESTMENT ACCOUNT HOLDER TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH INDONESIA PERIODE 2014-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Islamic Governance Score dan Investment Account Holder terhadap Pengungkapan Islamic Social Reporting, variabel dependen yang digunakan dalam penelitian ini adalah Islamic Social Reporting diukur menggunakan Indeks ISR. Variabel independen adalah Islamic Governance Score diukur menggunakan kriteria dari Dewan Pengawas Syariah yaitu jumlah, rangkap jabatan, latar belakang pendidikan dan reputasi. Investment Account Holder diukur dengan perbandingan dana syirkah temporer dengan modal disetor penuh. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode berbasis regresi data panel dengan bantuan software Eviews 10. Populasi dari penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2014 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel 12 bank umum syariah sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dengan cara mengunduh laporan keuangan pada website resmi bank umum syariah. Pengujian hipotesis dengan menggunakan uji t (secara parsial) dan uji f (secara simultan). Hasil dari penelitian ini menunjukkan bahwa secara parsial, variabel Islamic Governance Score berpengaruh positif dan signifikan terhadap pengungkapan Islamic Social Reporting, sedangkan Investment Account Holder tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting. Secara simultan variabel Islamic Governance Score dan Investment Account Holder berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting. Kata Kunci : Islamic Social Reporting, Islamic Governance Score dan Investment Account Holder This study aims to determine the effect of Islamic Governance Score and Investment Account Holder on Islamic Social Reporting Disclosure, the dependent variable used in this study is Islamic Social Reporting measured using the ISR Index. The independent variable is the Islamic Governance Score measured using criteria from the Sharia Supervisory Board namely number, dual position, educational background and reputation. Investment Account Holder is measured by comparison of customer funds with full paid-up capital. This research uses descriptive quantitative research approach that is measured using panel data regression based methods with the help of Eviews 10. The population of this study is Islamic commercial banks registered in the Financial Services Authority (FSA) from 2014 to 2018. Samples are determined based on purposive sampling method, with a total sample of 12 Islamic banks so that the total observations in this study were 60 observations. The data used in this study are secondary data obtained by downloading financial reports on the official website of Islamic banks. Hypothesis testing using t test (partially) and f test (simultaneously). The results of this study indicate that partially, the Islamic Governance Score variable has a positive and significant effect on the disclosure of Islamic Social Reporting, while the Investment Account Holder has no significant effect on the disclosure of Islamic Social Reporting. Simultaneously the Islamic Governance Score and Investment Account Holder variables significantly influence the disclosure of Islamic Social Reporting. Keywords : Islamic Social Reporting, Islamic Governance Score and Investment Account Holder

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHendrawati, HendrawatiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 10 Nov 2021 03:03
Last Modified: 10 Nov 2021 03:03
URI: http://repository.stei.ac.id/id/eprint/5795

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