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Analisis Determinan Islamic Social Repirting ( ISR) pada bank umum syariah di indonesia tahun 2020- 2022

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ABSTRACT

This research aims to examine the influence of company size, profitability,
company age, board of commissioners size, and Islamic social reporting (ISR) sharia
supervisory board on Islamic commercial banks in Indonesia for the 2020-2022
period.
The data used in this research is secondary data by downloading data
obtained from the annual reports of each Islamic commercial bank registered with the
OJK. The sampling technique was carried out using purposive sampling which
resulted in a sample of 11 banks in 3 periods. The analytical tool used in this research
is panel data regression testing with Eviews 10.
The research results from this panel data regression test show that company
size has no positive effect on ISR, profitability has no positive effect on ISR, company
age has a negative effect on ISR, the size of the board of commissioners has a
negative effect on ISR, and the size of the sharia supervisory board has a positive
effect on ISR.
Key words: Islamic social reporting (ISR), company size, profitability, company age,
board of commissioners size, and sharia supervisory board

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FEB a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 144 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

Febriana Nur Hidayah

Versi lain/terkait

Lampiran Berkas

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