PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARI’AH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)

Anisa Siti Amanda, NIM.: 19108040085 (2023) PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARI’AH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of the characteristics of the Sharia Supervisory Board on the disclosure of Islamic Social Reporting (ISR) in Islamic banks in Indonesia. The characteristics of DPS in this study are size, education level, cross-membership, expertise, remuneration, and member turnover. The results of the analysis show that simultaneously the size of the DPS, the education level of the DPS, cross-member DPS, DPS expertise, DPS remuneration, and replacement of DPS members have a significant effect on ISR disclosure. Partially, cross-member DPS variables, DPS expertise, and replacement of DPS members have a significant positive effect on ISR. DPS size variables, DPS education level, and DPS remuneration do not have a significant effect on ISR.

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