SKRIPSI AKS
DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2016-2020)
ABSTRACT The study aims to know the determinants of islamic social reporting disclosure (Case study on Islamic commercial banks for the 2016-2020 period). The independent variable in the study is company size, age of the company, size of the board of commissioners, profile of the sharia supervisory board as proxied by the number of sharia supervisory board, educational background of sharia supervisory board, education level of sharia supervisory board, profitability, and leverage. The dependent variable in this study is Islamic Social Reporting (ISR). The data used in this study is secondary data in the form of annual reports of Islamic commercial banks which are published on each bank's official website. The number of samples in this study were 13 Islamic commercial banks. The sampling technique in this study used a purposive sampling technique. The data analysis technique in this study used the panel data regression method. The results of the analysis show that company size and education level of sharia supervisory board have a positive effect on the disclosure of Islamic Social Reporting. Age of the company, size of the board of commissioners, profile of the sharia supervisory board as proxied by the number of sharia supervisory board, educational background of sharia supervisory board, profitability, and leverage have no effect on the disclosure of Islamic Social Reporting. Keywords: Islamic Social Reporting, Company Age, Commissioners, sharia supervisory board, Profitability, Leverage.
Tidak ada salinan data
Tidak tersedia versi lain