SKRIPSI AKS
Pengaruh Profitabilitas, Likuiditas, Leverage, Islamic Governance Score, Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Tahun 2019-2022
This research aims to examine the influence of Profitability, Liquidity,
Leverage, Islamic Governance Score, Company Size on Islamic Social Reporting
Disclosures in Sharia Commercial Banks in Indonesia in 2019-2022. This research
is quantitative research with secondary data. The population of this research is all
Sharia Commercial Banks (BUS) registered with the Financial Services Authority
for the 2019-2022 period. The sampling technique in this research used a purposive
sampling method. The sample for this research was 9 Sharia Commercial Banks
(BUS) with a total of 36 data. The hypothesis testing method in this research uses
multiple linear regression with the Common Effect Model approach. This research
uses Eviews 12 software. The results of this research show that profitability, Islamic
governance score, company size have a positive effect on Islamic social reporting
disclosures, while liquidity and leverage have no effect on Islamic social reporting
disclosures.
Keywords : Islamic Social Reporting, Probability, Liquidity, Leverage, Islamic
Governance Score, Company Size
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