SKRIPSI AKS

PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DITINJAU DARI UKURAN KOMITE AUDIT, KARAKTERISTIK DEWAN KOMISARIS, DAN KARAKTERISTIK DEWAN PENGAWAS SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2018-2022)

---

This research aims to determine the influence of the audit committee size,
board of commissioners size, composition of independent commissioners,
frequency of board of commissioners meetings, size of the Sharia supervisory
board, and qualifications of the Sharia supervisory board on the disclosure of
Islamic Social Reporting (ISR). This study analyzes Islamic commercial banks
listed on the Financial Services Authority (OJK) from 2018-2022. The data used
is secondary data from the company's annual financial reports. The population in
this study comprises all Islamic commercial banks listed on the Financial Services
Authority (OJK) from 2018-2022. The sampling technique used is purposive
sampling, resulting in a final sample of 9 Islamic commercial banks. The
analytical technique employed is panel data regression analysis using the Eviews
10 program. The results of the study indicate that the size of the board of
commissioners has a positive effect on the disclosure of Islamic Social Reporting
(ISR), while the size of the audit committee, composition of independent
commissioners, frequency of board of commissioners meetings, size of the Sharia
supervisory board, and qualifications of the Sharia supervisory board have a
negative effect on the disclosure of Islamic Social Reporting (ISR).
Keywords: Islamic Social Reporting (ISR), audit committee, board of
commissioners, Sharia supervisory board

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6. 2 PUT p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RMS Surakarta., 2024

Deskripsi Fisik

21 cm, 131 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6. 2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

PUTRI INTAN FEBRIANTI

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar