FIANSA, SHEILA SHATILA (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to analyze the influence of profitability variables that are proxied by Return On Assets, company size proxied by total assets, company age, Investment Account Holders, the presence of a shari'a supervisory board, the composition of independent commissioners on disclosure of Islamic Social Reporting. The data which is being used is of annual reports of banks registered in Islamic Commercial Banks obtained through the websites of these banks from 2015-2017. The sample in this study amounted to 12 samples taken from 13 banks included in the sharia bank. Sampling is using purposive sampling technique and analyzed using multiple regression. The results showed that the variable profitability, company size, age of the company, Investment Account Holders, the presence of the Shari'a supervisory board, the composition of independent commissioners simultaneously had a significant effect on ISR disclosure. Partially firm size variables, IAH, and the presence of DPS have a significant effect on ISR disclosure. While the variables of profitability, company age, and the composition of the independent board of commissioners have no significant effect on ISR disclosure. Keywords: Profitability, company size, company age, Investment Account Holders, Syari'ah Supervisory Board, independent board of commissioners, Islamic Social Reporting. Penelitian ini bertujuan untuk menganalisis pengaruh variabel profitabilitas yang diproksikan dengan Return On Asset, ukuran perusahaan yang diproksikan dengan total aset, umur perusahaan, Investment Account Holders, keberadaan dewan pengawas syari’ah, komposisi dewan komisaris independen terhadap pengungkapan Islamic Social Reporting. Data yang digunakan adalah publikasi laporan tahunan bankbank yang terdaftar dalam Bank Umum Syariah yang diperoleh melalui website bankbank tersebut sejak tahun 2015-2017. Sampel dalam penelitian ini berjumlah 12 sampel diambil dari 13 bank yang termasuk dalam BUS. Pengambilan sampel menggunakan teknik purposive sampling dan dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, umur perusahaan, Investment Account Holders, keberadaan dewan pengawas syari’ah, komposisi dewan komisaris independen secara simultan berpengaruh signifikan terhadap pengungkapan ISR. Secara parsial variabel ukuran perusahaan, IAH, dan keberadaan DPS berpengaruh signifikan terhadap pengungkapan ISR. Sedangkan variabel profitabilitas, umur perusahaan, dan komposisi dewan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan ISR. Kata Kunci : Profitabilitas, ukuran perusahaan, umur perusahaan, Investment Account Holders, Dewan Pengawas Syari’ah, dewan komisaris independen, Islamic Social Reporting.
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