ANALISIS PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, UKURAN DEWAN KOMISARIS, DAN SURAT BERHARGA SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2012-2016)

NURANISA, DWI AULIA (2018) ANALISIS PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, UKURAN DEWAN KOMISARIS, DAN SURAT BERHARGA SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Sharia Supervisory Board Size, Board of Commissioners Size, and the Sharia Securities against the Disclosure of Islamic Social Reporting (ISR). The sample in this research was 8 Islamic Banks registered in the Financial Services Authority (OJK) during the period 2012- 2016. This study uses multiple linear regression analysis method to the test the influence of Sharia Supervisory Board Size, Board of Commissioners Size, and Sharia Securities to Disclosure of Islamic Social Reporting (ISR). The results of this study indicate Sharia Supervisory Board Size and Board of Commissioners Size have no significant effect on the disclosure of Islamic Social Reporting (ISR), while the Sharia Securities have a significant effect on the disclosure of Islamic Social Reporting (ISR). Keywords: Sharia Supervisory Board Size, Board of Commissioners Size, Sharia Securities, Islamic Social Reporting (ISR) Penelitian ini bertujuan untuk mengetahui Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, dan Surat Berharga Syariah terhadap Pengungkapan Islamic Social Reporting (ISR). Sampel dalam penelitian ini adalah 8 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2012-2016. Penelitian ini menggunakan metode analisis regresi linear berganda untuk menguji Pengaruhnya Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, dan Surat Berharga Syariah terhadap Pengungkapan Islamic Social Reporting (ISR). Hasil penelitian ini mengindikasikan bahwa Ukuran Dewan Pengawas Syariah dan Ukuran Dewan Komisaris tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR), sedangkan Surat Berharga Syariah berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR). Kata kunci : Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Surat Berharga Syariah, Islamic Social Reporting (ISR).

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 064
NIM: 43214010185
Uncontrolled Keywords: Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Surat Berharga Syariah, Islamic Social Reporting (ISR).
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.433 Lease, Borrow-borrow, Labor, Bank, Usury, Insurance/Sewa-menyewa; Pinjam-meminjam; Perburuhan; Bank; Riba; Asuransi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.2 Specialized Banking Institutions/Institusi Perbankan Khusus
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 22 Sep 2018 07:51
Last Modified: 24 Sep 2018 07:01
URI: http://repository.mercubuana.ac.id/id/eprint/44677

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