PENGARUH CAPITAL ADEQUACY RATIO (CAR), UKURAN BANK, UKURAN DEWAN PENGAWAS SYARIAH DAN UKURAN KOMITE AUDIT TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2011-2016)

INDRIANI, MONIKA ADE (2019) PENGARUH CAPITAL ADEQUACY RATIO (CAR), UKURAN BANK, UKURAN DEWAN PENGAWAS SYARIAH DAN UKURAN KOMITE AUDIT TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2011-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Islamic Social Reporting (ISR) is the answer and solution to the needs of interested parties in the company's financial statements. The purpose of the study was to analyze how the influence of the Capital Adequacy Ratio (CAR), Bank Size, Size of the Sharia Supervisory Board and Audit Committee Size on Islamic Social Reporting at Sharia Commercial Banks registered in the Financial Services Authority for the period 2011-2016. The population sample that is the object of this research is the Islamic Commercial Bank in the period 2011-2016. The number of samples used in this study are 7 Islamic bank companies in Indonesia. This data collection technique uses secondary data types. The research sample was taken with certain criteria namely Sharia Banking registered in the OJK for the period 2011-2016. This research design uses quantitative research. The results show that in this study shows that the Capital Adequacy Ratio (CAR), and Bank Size does not affect the Islamic Social Reporting, while the Sharia Supervisory Board Size and Audit Committee Size affect the Islamic Social Reporting. Keywords: Capital Adequacy Ratio (CAR), Bank Size, Size of Sharia Supervisory Board and Audit Committee Size, Islamic Social Reporting Index. Islamic Social Reporting (ISR) merupakan jawaban dan solusi akan kebutuhan pada pihak yang berkepentingan dalam laporan keuangan perusahaan. Tujuan dari penelitian untuk menganalisis tentang bagaimana pengaruh Pengaruh Capital Adequacy Ratio (CAR), Ukuran Bank, Ukuran Dewan Pengawas Syariah dan Ukuran Komite Audit terhadap Islamic Social Reporting pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2011-2016. Sampel populasi yang menjadi obyek penelitian ini adalah Bank Umum Syariah pada periode 2011-2016. Jumlah sampel yang digunakan dalam penelitian ini adalah 7 perusahaan bank syariah yang ada di Indonesia. Teknik pengumpulan data ini menggunakan jenis data sekunder. Sampel penelitian ini diambil dengan kriteria tertentu yanitu Perbankan Syariah yang terdaftar di OJK periode 2011- 2016. Desain Penelitian ini menggunakan penelitian kuantitatif. Hasil memperlihatkan bahwa dalam penelitian ini menunjukkan bahwa Capital Adequacy Ratio (CAR), dan Ukuran Bank tidak berpengaruh terhadap Islamic Social Reporting, sedangkan Ukuran Dewan Pengawas Syariah dan Ukuran Komite Audit berpengaruh terhadap Islamic Social Reporting. Kata Kunci: Capital Adequacy Ratio (CAR), Ukuran Bank, Ukuran Dewan Pengawas Syariah dan Ukuran Komite Audit, Indeks Islamic Social Reporting.

Item Type: Thesis (S1)
NIM: 43215010176
Uncontrolled Keywords: Capital Adequacy Ratio (CAR), Ukuran Bank, Ukuran Dewan Pengawas Syariah dan Ukuran Komite Audit, Indeks Islamic Social Reporting.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Aug 2019 02:09
Last Modified: 26 Aug 2019 02:09
URI: http://repository.mercubuana.ac.id/id/eprint/50307

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