Pengaruh Tata Kelola Islami dan Kinerja Keuangan Terhadap Islamic Sosial Reporting pada Bank Umum Syariah di Indonesia Periode 2015-2018

Nugrahini, Resty (2020) Pengaruh Tata Kelola Islami dan Kinerja Keuangan Terhadap Islamic Sosial Reporting pada Bank Umum Syariah di Indonesia Periode 2015-2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to analyze the effect of Islamic Governance and Financial Performance on Islamic Social Reporting on Islamic Commercial Banks in Indonesia. Financial performance uses Profitability (Return on Assets) and Liquidity (Financing to Deposit Ratio) indicators and ISR disclosures used are disclosures using the ISR Index. The population of this study is Islamic banking which is categorized as a Sharia Commercial Bank with a sample of eleven Sharia Commercial Banks that fit the criteria. The period of observation was carried out for four years from 2015-2018. The sampling technique in this study used a purposive sampling method. Analysis of the data used in this research is descriptive statistics. The results of this study indicate that the size of the Board of Commissioners and the Audit Committee has no significant effect on Islamic Social Reporting. While Profitabilatas (Return On Assets) has a significant positive effect on Islamic Social Reporting

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.12 - BANKS & BANKING
Divisions: Bachelor of Islamic Economic
Depositing User: RESTY NUGRAHINI
Date Deposited: 23 Oct 2020 08:36
Last Modified: 23 Oct 2020 08:36
URI: http://eprints.perbanas.ac.id/id/eprint/7130

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