SKRIPSI AKS

PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DITINJAU DARI KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN PROFITABILITAS DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

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ABSTRAC

This study aims to analyze the disclosure of Islamic social reporting in terms
of institusional ownership, leverage, and profitability with independent
commissioners as moderating variables. The population in this study are Islamic
Commercial Banks in 2016-2020 registered with the Otoritas Jasa Keuangan
(OJK). The sample in this study was taken using purposive sampling, while the
number of samples was 10 Islamic Commercial Banks.
The data analysis method used in this study is multiple linear regression
analysis and moderated regression analysis (MRA), using the SPSS 22 program.
The results show that institusional ownership has an effecton ISR disclosure,
while leverage and profitability have no effect on ISR disclosure. In addition,
independent commissioners cannot moderate the effect of institutional ownership
and profitability on ISR disclosure, and independent commissioners can moderate
but weaken the effect of leverage on ISR disclosure.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NUR p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 102 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nurul Rima Indriyani

Versi lain/terkait

Lampiran Berkas

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