SKRIPSI AKS

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DITINJAU DARI ISLAMIC CORPORATE GOVERNANCE

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ABSTRACT

This research aims to determine the influence of the size of the board of
directors, the frequency of board of directors meetings, the size of the audit
committee, the financial expertise of the audit committee, the size of the Sharia
Supervisory Board, the educational background of the Sharia Supervisory Board,
the reputation of the Sharia Supervisory Board on disclosure of corporate social
responsibility in Sharia Commercial Banks. (BUS) registered with the Financial
Services Authority (OJK) for the 2017-2022 period. The sampling technique in
this research used a purposive sampling method. The sample for this research
was 10 Sharia Commercial Banks with a total of 60 data. The hypothesis testing
method in this research is panel data regression using the Fixed Effect Model
approach. This research uses Eviews 10 software. The results show that the
frequency of board of directors meetings has a positive effect on disclosure of
corporate social responsibility. Meanwhile, the size of the board of directors, the
size of the audit committee, the financial expertise of the committee, the size of the
Sharia Supervisory Board, the educational background of the Sharia Supervisory
Board, the reputation of the Sharia Supervisory Board have no effect on
disclosure of corporate social responsibility.

Keywords: corporate social responsibility disclosure

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FIR p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 149 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

FIRNIDYA RISKA NUR ARIFAH

Versi lain/terkait

Lampiran Berkas

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