SKRIPSI AKS

Penerapan AAOIFI Indeks Terhadap Pengungkapan CSR Bank Syariah Di Indonesia Tahun 2019-2022

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ABSTRACT

This study raises the phenomenon of Corporate Social Responsibility (CSR)
disclosure with the AAOIFI index at Islamic commercial banks listed on the
Financial Services Authority (OJK) website in 2019-2022 which has a very rapid
development, this can be seen through the number of Islamic entities that have
been established. This study aims to determine the effect of corporate governance
on the disclosure of Corporate Social Responsibility (CSR) with the AAOIFI index
at Islamic commercial banks or not. Corporate Social Responsibility (CSR)
disclosure index amounts to 76 items.
The population in this study were all Islamic Commercial Banks in Indonesia
registered on the Financial Services Authority (OJK) website. While the sample in
this study was determined using purposive sampling technique. This study has 10
samples from a population of 13 Islamic commercial banks. The data collection
technique was carried out using secondary data in the form of annual reports and
sustainable reports of Islamic commercial banks in 2019-2022. Data analysis in
the study used panel data regression with Eviews 12 software.
The results of this study indicate that 80% of CSR disclosure can be explained by
the independent variables in this study. Until the results of hypothesis testing, the
variable size of the board of commissioners and the qualifications of the sharia
supervisory board partially have no effect on the disclosure of Corporate Social
Responsibility (CSR). While the composition of the independent board of
commissioners, the frequency of board meetings, the size of the sharia supervisory
board, and the size of the audit committee have a positive and significant effect on
the disclosure of Corporate Social Responsibility (CSR).
Keywords: Corporate Social Responsibility (CSR), AAOIFI index, corporate
governance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ALK p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 160 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

ALKAUTSAR FATIMAH AZH ZAHRA

Versi lain/terkait

Lampiran Berkas

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