SKRIPSI PBS
Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Islamic Social Reporting (Isr) Pada Bank Umum Syariah Di Indonesia 2014-2019
ABSTRACT
This study aims to examine the influence of company age, company size
and profitability on the disclosure of Islamic social reporting at Islamic
commercial banks (BUS) in Indonesia for the 2014-2019 period.
The method in this research is quantitative. This study uses secondary data
and the determination of the sample in this study using purposive sampling
technique with panel data analysis techniques and data processing using the
Eviews 10 program.
The results of this study indicate that the company age variable has a
positive and significant effect on Islamic Social Reporting Disclosure, company
size does not have a significant negative effect on Islamic Social Reporting
Disclosure and profitability does not have a significant positive effect on Islamic
Social Reporting.
Keywords: Company age, company size, profitability, Islamic Social ReportingABSTRACT
This study aims to examine the influence of company age, company size
and profitability on the disclosure of Islamic social reporting at Islamic
commercial banks (BUS) in Indonesia for the 2014-2019 period.
The method in this research is quantitative. This study uses secondary data
and the determination of the sample in this study using purposive sampling
technique with panel data analysis techniques and data processing using the
Eviews 10 program.
The results of this study indicate that the company age variable has a
positive and significant effect on Islamic Social Reporting Disclosure, company
size does not have a significant negative effect on Islamic Social Reporting
Disclosure and profitability does not have a significant positive effect on Islamic
Social Reporting.
Keywords: Company age, company size, profitability, Islamic Social Reporting
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