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ISLAMIC SOCIAL REPORTING DITINJAU DARI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE

ABSTRACT

This study aimed to examine the factors that influence the disclosure of
Islamic Social Reporting. The study was conducted at Islamic Commercial Banks
in Indonesia from 2016 to 2020.
The data was taken from the secondary data from the company's annual
report. The sampling technique was purposive sampling which produced a research
sample of 8 Islamic Commercial Banks within 3 years. So that 40 sample data were
obtained as objects of observation. The analytical tool used Multiple Linear
Regression using the SPSS program.
The results of the study showed that company size had a positive effect on
the disclosure of Islamic Social Reporting. Meanwhile, profitability, board of
directors, board of commissioners, and the audit committee didn’t affect the
disclosure of Islamic Social Reporting.
Keywords : firm size, profitability, board of directors, board of commissioners,

audit committee, Islamic social reporting, Islamic bank.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 AIS i 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 96 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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