Wulansari, Siti Sarah (2021) PENGARUH ISLAMIC GOVERNANCE SCORE DAN INVESTMENT ACCOUNT HOLDER TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Islamic Governance Score dan Investment Account Holder terhadap Pengungkapan Islamic Social Reporting, variabel terikat yang digunakan dalam penelitian ini adalah Islamic Social Reporting diukur menggunakan Indeks ISR. Variabel bebas 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 asosiatif kasual 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 2016 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel 11 bank umum syariah sehingga total observasi dalam penelitian ini sebanyak 55 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dengan cara mengunduh laporan keuangan dan laporan tanggung jawab sosial pada website resmi bank umum syariah. Pengujian hipotesis dengan menggunakan uji t (secara parsial). Berdasarkan hasil analisis regresi data panel dengan tingkat signifikasi 5% maka hasil penelitian ini menyimpulkan bahwa secara parsial variabel Islamic Governance Score dan variabel Invesment Account Holder berpengaruh positif dan 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 paidup capital. This research uses casual associative 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 2016 to 2020. Samples are determined based on purposive sampling method, with a total sample of 11 Islamic banks so that the total observations in this study were 55 observations. The data used in this study are secondary data obtained by downloading financial reports and Corporate Social Responsbilyty reports on the official website of Islamic banks. Hypothesis testing using t test. Based on the results of linear regression of panel data with a significance level 0f 5%, the results of this study conclude that partially the Islamic Governance Score variable and the Investment Account Holder Variable has a positive and significant effect on the disclosure of Islamic Social Reporting. Keywords : Islamic Social Reporting, Islamic Governance Score and Investment Account Holder
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Siti Sarah Wulansari | ||||||||
| Date Deposited: | 13 Nov 2021 06:51 | ||||||||
| Last Modified: | 13 Nov 2021 06:51 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5828 |
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