SKRIPSI AKS
Pengaruh Corporate Governance terhadap Pengungkapan Islamic Social Reporting
ABSTRACT
This study aims to analyze the influence that of Corporate Governance on
Islamic Social Reporting. This study analyzes Indonesian sharia commercial banks
registered with the Financial Services Authority in 2018-2020.
This research uses quantitative methods, the type of data used are
secondary data in the form of data obtained in bank annual reports published on
the website of each Indonesian sharia commercial bank in the 2018-2020 period.
The sampling technique used is purposive sampling techniques, samples used are
14 Indonesian sharia commercial banks. The analysis tool used is in Multiple
Linear Regression using SPSS 23.
The results showed that the Sharia Supervisory Board has a positive and
significant effect on the disclosure of Islamic Social Reporting (ISR). Meanwhile,
the Board of Commissioners, Audit Committee, and Board of Directors have no
signification effect influence on the disclosure of Islamic Social Reporting.
Keywords: Board of Directors, Audit Committee, Board of Commissioners,
Supervisory Board Sharia, ISR.
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