FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH DI INDONESIA

SITI NURJANAH, NIM. 14820033 (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Islamic Social Reporting as the social performance reporting standard plays an important role for Islamic bnks because it contains of not only material aspect, but also spiritual one. Therefore, it can contribute to the creation of sharia-complying social performance reporting. The purpose of this research is to determine the influence of firm’s size, profitability, leverage, and syariah compliance toward the discloure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The Population in this study is the Sharia Commercial Bank in Indonesia on 2014 to 2016. Sampling method used in this research is purposive sampling with the number of samples; 11 Sharia Commercial Banks, and the amount of data analyzed; 33 data. The reseacrh uses secondary data in the form of financial statements of Sharia Commercial Bank. Data analysis method applied is pooled data regression analysis. Other than that, this research also uses descriptive statistic test and hypothesis test (t-test, F-test and coeffiecient of determination) with level of significance; 0,05. The result of this study indicates that only firm’s size variable affects ISR disclosure. Whereas profitability, leverage and syariah compliance have no significant influence on ISR disclosure.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: DR. MISNEN ARDIANSYAH, S.E., M.SI., AK., CA
Uncontrolled Keywords: Islamic Social Reporting, Firm’s size, Profitability, Leverage, syariah compliance
Subjects: Perbankan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Perbankan Syari'ah (S1)
Depositing User / Editor: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 24 Jan 2019 06:47
Last Modified: 24 Jan 2019 06:47
URI: http://digilib.uin-suka.ac.id/id/eprint/32718

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