PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH DI INDONESIA DAN MALAYSIA TAHUN 2014-2016

Dea, Devita sari and Marita, Kusuma Wardani, S.E., M.Si., Ak., C.A (2017) PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH DI INDONESIA DAN MALAYSIA TAHUN 2014-2016. skripsi thesis, IAIN Surakarta.

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Abstract

This study aimed to analyze the effect of profitability, leverage, board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The result of the study stated thatboard of Commissioners and significant effect on the islamic social reporting. Furthermore, profitability, leverage, and the number of sharia supervisory board berperngaruh not significant to the islamic social reporting. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran dewan komisaris dan jumlah dewan pengawas syariah terhadap Islamic Social Reporting bank syariah di Indonesia dan Malaysia selama periode tahun 2014-2016. Variabel dependen dalam penelitian ini adalah Islamic Social Reporting. Sedangkan variabel independennya adalah profitabilitas, leverage, ukuran dewan komisaris dan jumlah dewan pengawas syariah. Populasi dalam penelitian ini mencakup seluruh bank umum syariah.Sampel dipilih menggunakan metode purposive sampling dan diperoleh 12 unit Bank Syariah di Indonesia dan 15 unit Bank Syariah di Malaysia. Analisis data untuk menguji hipotesis digunakan regresi berganda (OLS). Hasil penelitian menyatakan ukuran dewan komisaris berpengaruh dan signifikan terhadap islamic social reporting bank syariah di Indonesia dan malaysia. Selanjutnya, profitabilitas, leverage, dan jumlah dewan pengawas syariah tidak berperngaruh signifikan terhadap islamic social reporting.

Item Type: Thesis (skripsi)
Subjects: 300 Ilmu Sosial > 330 Economics
300 Ilmu Sosial > 330 Economics > 337 International economics
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 26 Mar 2018 03:13
Last Modified: 26 Mar 2018 03:13
URI: http://eprints.iain-surakarta.ac.id/id/eprint/1681

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