Image of KARAKTERISTIK DEWAN KOMISARIS PADA PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) BANK SYARIAH DI INDONESIA (Studi Empiris pada Bank Umum Syariah yang Terdaftar di OJK 2015-2021)

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KARAKTERISTIK DEWAN KOMISARIS PADA PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) BANK SYARIAH DI INDONESIA (Studi Empiris pada Bank Umum Syariah yang Terdaftar di OJK 2015-2021)

ABSTRACT This study aims to determine the variable size of the board of commissioners, the proportion of independent commissioners and the frequency of board of commissioners meetings on disclosure of Islamic Social Reporting in Islamic Banks in Indonesia with empirical studies of Islamic Commercial Banks registered with the OJK in 2015-2021. This study uses a quantitative approach. The type of data used is secondary, namely data obtained from annual reports published on the official website of each of these banks in the 2015-2021 period. The sampling technique in this study was a purposive sample and 10 Islamic Commercial Banks were used as samples in the study. The analytical method used is panel data regression. The analytical tool used in this research is to use the Eviews 12 application. The results of this study indicate that the size of the board of commissioners and the proportion of independent commissioners have no effect on ISR disclosure, and the frequency of board of commissioners' meetings has a positive and significant effect on ISR disclosure. Keywords: Islamic Social Reporting¸ Islamic Commercial Banks, Board of Commissioners

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 IND k 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 106 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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