Pengaruh Ukuran Perusahaan, Profitabilitas, Good Corporate Governance, dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah di Indonesia

Ulandari, Vitria Suci (2020) Pengaruh Ukuran Perusahaan, Profitabilitas, Good Corporate Governance, dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Islamic Social Reporting (ISR) is a sharia-based corporate social performance reporting standard. This study aims to determine the effect of company size, profitability, board size, audit committee size, and age of the company on Islamic Social Reporting at syariah banking in Indonesia. The population in this study is syariah banking in Indonesia which was registered with the Financial Services Authority (OJK) in 2012-2018. The sampling method used in this study is the census method (saturated sampling). The total sample used in this study was 82 syariah banks. Data analysis was performed with descriptive statistics and classical assumption tests and hypothesis testing using multiple linear regression methods. The results of this study indicate that company size has a positive effect on Islamic Social Reporting, profitability (ROA) and the size of the board of commissioners has a negative effect on Islamic Social Reporting. Meanwhile, the size of the audit committee and the age of the company have no effect on Islamic Social Reporting. Keywords : Islamic Social Reporting, Company Size, Profitability, Board Size Audit Commitee Size and Company Age

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: VITRIA SUCI ULANDARI
Date Deposited: 03 Apr 2020 08:57
Last Modified: 03 Apr 2020 08:57
URI: http://eprints.perbanas.ac.id/id/eprint/5862

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