SKRIPSI AKS

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

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ABSTRACT

This research aims to determine whether there is an influence of leverage,
company size, sharia supervisory board, audit committee, board of directors on
Islamic Social Reporting disclosure of sharia commercial banks in Indonesia.
This research uses a quantitative approach. The type of variable data is
secondary data obtained from annual financial reports originating from the
websites of each Islamic commercial bank in Indonesia for the 2018-2020 period.
The population in this research is Sharia Commercial Banks in Indonesia
which are registered with the Financial Services Authority (OJK) in 2018-2020.
The sampling technique used purposive sampling and a final sample of 14 Sharia
Commercial Banks in Indonesia was obtained. The analysis technique used is
panel data regression analysis using the Eviews 10 program.
The research results show that company size has a positive effect on
Islamic Social Reporting disclosure. Then, leverage and the sharia supervisory
board have a negative effect on Islamic Social Reporting disclosure. Meanwhile,
other variables, namely; The audit committee and board of directors have no
influence on Islamic Social Reporting disclosure of Islamic commercial banks in
Indonesia.
Keywords: Islamic Social Reporting disclosure, leverage, company size, sharia
supervisory board, audit committee, board of directors

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ARG f 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 141 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

ARGA PRILANDO

Versi lain/terkait

Lampiran Berkas

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