SKRIPSI AKS

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Dewan Pengawas Syariah Sebagai Variabel Moderasi

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ABSTRACT

This research aims to analyze the influence of profitability and company size
on Islamic Social Reporting which is moderated by the Sharia Supervisory Board.
This research was conducted at Sharia Commercial Banks listed on the Indonesia
Stock Exchange during 2016-2020.
The type of research used is quantitative research. The data used is secondary
data from the company's annual report. The sample selection method uses a
purposive sampling method with a total sample of 9 companies over 5 years with a
total of 45 samples. Meanwhile, the analysis method used is panel data regression
analysis and processed using the Eviews version 10 program application.
The results of this research show that profitability and leverage have no effect
on Islamic Social Reporting, while company size has an effect on Islamic Social
Reporting. The Sharia Supervisory Board as a moderating variable cannot
moderate the influence of profitability, company size and leverage on Islamic Social
Reporting.

Keywords: Profitability, Company Size, Islamic Social Reporting, Sharia
Supervisory Board

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DIM p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 94 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

Dimas Bayu Krisna

Versi lain/terkait

Lampiran Berkas

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