TY  - THES
N1  - Dr. H. Syafiq Mahmadah Hanafi, S.Ag., M.Ag.,
ID  - digilib22862
UR  - https://digilib.uin-suka.ac.id/id/eprint/22862/
A1  - RAFI? KHAIRUDIN, NIM.  12391051
Y1  - 2016/08/02/
N2  - Islamic Social Reporting (ISR) is an index of social responsibility disclosure set by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) as the standard for disclosure based on the principles to Islamization. This study aims to determine the effect of disclosure of Islamic Social Reporting on profitability, company size, leverage, liquidity, and the size of the Board of Commissioners by using agency theory, stakeholder theory, legitimacy theory and the theory of disclosure.
This study includes quantitative research and is explanatif. The samples are Islamic Banks registered with the Otoritas Jasa Keuangan (OJK), which publishes its annual report on the 2011-2014 period. The data used are annual reports of sharia banking in Indonesia is obtained from official websites of each sharia banking. This research was conducted using panel data regression analysis, because in this study is a combination of cross section because it consists of several banks and time series data for the data research for four (4) years.
Results from the study showed that overall (simultaneously), ISR variable effect on profitability, company size, leverage, liquidity, and the size of the Board of Commissioners as indicated by the significant value of 0.012734 F. Based on the value of R2, the overall ISR variables are able to explain the impact 21.65%. While the influence of partial to explain the variables to Profitability, Leverage, and the size of the Board of Commissioners does not have a significant effect, while the variable firm size and liquidity significant negative effect with a negative coefficient ? and the significant value below 5% (0.05).
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - ISR
KW  -  Islamic Banking
KW  -  profitability
KW  -  firm size
KW  -  leverage
KW  -  liquidity
KW  -  size of the Board of Commissioners.
M1  - skripsi
TI  - PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS DAN UKURAN DEWAN KOMISARIS
TERHADAP ISLAMIC SOCIAL REPORTING SEBAGAI PENGUNGKAPAN KINERJA SOSIAL PERBANKAN SYARIAH DI INDONESIA
TAHUN 2011-2014
AV  - restricted
EP  - 118
ER  -