Yuanita, Safika (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN DEWAN PENGAWAS SYARIAH PADA BANK UMUM SYARIAH TAHUN 2015-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Dewan Pengawas Syariah terhadap pengungkapan Corporate Social Responsibility pada Bank Umum Syariah Tahun 2015-2019.Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan Eviews 12. Populasi dari penelitian ini menggunakan 14 Bank Umum Syariah (BUS) yang ditentukan dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan (annual report) yang telah dipublikasikan pada website resmi pada masing-masing bank. Hasil penelitian membuktikan bahwa (1) Ukuran Perusahaan berpengaruh positif terhadap pengungkapan Corporate Social Responsibility pada Bank Umum Syariah Tahun 2015-2019 (2) Profitabilitas berpengaruh negative tidak signifikan terhadap pengungkapan Corporate Social Responsibility pada Bank Umum Syariah Tahun 2015-2019 (3) Leverage berpengaruh negative tidak signifikan terhadap pengungkapan Corporate Social Responsibility pada Bank Umum Syariah Tahun 2015-2019 (4) Dewan Pengawas Syariah berpengaruh negatif signifikan terhadap pengungkapan Corporate Social Responsibility pada Bank Umum Syariah Tahun 2015-2019. ABSTRACT This study aims to test whether the effect of Company Size, Profitability, Leverage and Sharia Supervisory Board on the disclosure of Corporate Social Responsibility in Islamic Commercial Banks in 2015-2019.This study uses a quantitative approach, which is measured using a method based on multiple linear regression with Eviews 12. The population of this study used 14 Sharia Commercial Banks (BUS) which were determined using purposive sampling. The data used in this study is in the form of an annual financial report that has been published on the official website of each bank. The results of the study prove that (1) Company Size has a positive effect on the disclosure of Corporate Social Responsibility in Sharia Commercial Banks in 2015-2019 (2) Profitability has an insignificant negative effect on the disclosure of Corporate Social Responsibility in Sharia Commercial Banks in 2015-2019 (3) Leverage has an insignificant negative effect on the disclosure of Corporate Social Responsibility in Sharia Commercial Banks in 2015-2019 (4) Sharia Supervisory Board significant negative effect on the disclosure of Corporate Social Responsibility in Islamic Commercial Banks in 2015-2019.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs SAFIKA YUANITA | ||||||||
| Date Deposited: | 18 Jan 2023 12:21 | ||||||||
| Last Modified: | 18 Jan 2023 12:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9499 |
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