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Pengaruh Mekanisme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (Isr) (Studi Pada Bank Umum Syariah Indonesia Periode 2015-2020)

ABSTRACT

The purpose of this study was to analyze the influence of Board of
Commissioners, Board of Directors, Audit Committee, Sharia Supervisory Board,
sharia compliance, leverage, and liquidity on the level of Islamic Social Reporting
(ISR) disclosure on sharia banks in Indonesia.
The population of this study are all of sharia banks in Indonesia as many
as 14 banks. Nine sharia banks selected by using purposive sampling method. The
data collected are annual report of sharia banks from 2015 to 2020. The study
uses descriptive and regression analysis. Testing of the hypothesis in this study
using multiple linear regression using software SPSS.
The result shows that the Board of Commissioners and sharia compliance
have positive and significance effect on the level of Islamic Social Reporting
disclosure. While the Board of Directors, Audit Committee, Sharia Supervisory
Board, leverage, and liquidity has no effect on the level of Islamic Social
Reporting disclosure on sharia banks in Indonesia.
Keywords: islamic social reporting, board of commissioners, board of directors,
audit committee, sharia supervisory board, sharia compliance, leverage, liquidity.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 TAS p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 132 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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