PENGARUH FIRM SIZE, FIRM AGE, PROFITABILITY DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

Maghfur, M. Zainudin and Dita, Andraeny, M.Si (2018) PENGARUH FIRM SIZE, FIRM AGE, PROFITABILITY DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA. skripsi thesis, IAIN Surakarta.

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Abstract

The purpose of this study to determine the effect of independent variable: firm size, firm age, profitability and islamic corporate governance on Islamic Social Reporting in Syariah Commercial Bank in Indonesia in the period 2012-2016 as dependent variable. The population in this study is all of Sharia Banks in Indonesia, popolation are 13 banks. The sampling technique used in this research is purposive sampling method and the research samples are 8 BUS. The research method used in this research is quantitative research method by using data analysis technique that is multiple linear regression analysis. While for data processing using SPSS Version 21 for Windows. The result of this regression analysis shows that Firm size variable has a significant positive effect on Islamic social reporting (ISR) in syariah bank in Indonesia. Firm age has no significant positive effect on Islamic social reporting (ISR) in sharia commercial bank in Indonesia. Profitability has no significant effect on Islamic social reporting (ISR) in sharia commercial banks in Indonesia. While the syariah supervisory board size variables have no significant positive effect on Islamic social reporting (ISR) in sharia bank in Indonesia. The frequency of Shariah supervisory board has a significant positive impact on Islamic social reporting (ISR) in syariah commercial banks in Indonesia. Tujuan dari penelitian ini untuk mengetahui pengaruh variabel independen yaitu firm size, firm age, profitability dan islamic corporate governance terhadap variabel dependen Islamic social reporting pada Bank Umum Syariah di Indonesia pada periode 2012-2016. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia yang berjumlah 13 bank. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh sampel penelitian sebanyak 8 BUS. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menggunakan teknik analisis data yaitu analisis regresi linier berganda. Sedangkan untuk pengolahan data menggunakan program SPSS Versi 21 for Windows. Hasil analisis regresi ini menunjukkan bahwa variabel Firm size berpengaruh signifikan positif terhadap Islamic social reporting (ISR) pada bank umum syariah di Indonesia. Firm age tidak berpengaruh signifikan positif terhadap Islamic social reporting (ISR) pada bank umum syariah di Indonesia. Profitability tidak berpengaruh signifikan terhadap Islamic social reporting (ISR) pada bank umum syariah di Indonesia. Sedangkan variabel Ukuran dewan pengawas syariah tidak berpengaruh signifikan positif terhadap Islamic social reporting (ISR) pada bank umum syariah di Indonesia. Frekuensi rapat dewan pengawas syariah berpengaruh signifikan positif terhadap Islamic social reporting (ISR) pada bank umum syariah di Indonesia.

Item Type: Thesis (skripsi)
Subjects: 300 Ilmu Sosial > 304 Factors affecting social behavior
300 Ilmu Sosial > 330 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/1685

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