PENGARUH WOMEN ON BOARD, CEO POWER, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Syarifah Salsabila Ba’bud, NIM.: 21208012033 (2023) PENGARUH WOMEN ON BOARD, CEO POWER, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Corporate social responsibility is called CSR, but unfortunately it does not include and implement Islamic principles. So Islamic Social Reporting (ISR) is here to provide solutions in terms of social responsibility reporting. Social responsibility reporting in sharia commercial banks (BUS) is still not optimal. Each BUS has a different and inconsistent level of disclosure every year. The aim of this research is to examine and analyze the factors that influence ISR disclosure at Indonesian Sharia Commercial Banks during the 2016-2022 period. This research uses panel data consisting of 10 sharia banking companies with 70 total observations. Data analysis was carried out using the Fixed Effect Model and Eviews 12 data processing software. The research results showed that there was a significant positive relationship between women on board and company size on ISR disclosure, while Leverage had a significant negative effect on ISR disclosure. On the other hand, profitability and CEO Power do not influence ISR disclosure. Then the independent Commissioner acts as a moderator between leverage on ISR and Company Size on ISR. Based on these findings, it can be concluded that companies that involve women and have large assets tend to make better social responsibility disclosures and companies that have a high level of leverage will experience difficulties in making ISR disclosures.

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