ANGGRAINI, LIANA (2020) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH (Studi Empiris pada Bank Umum Syariah tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to know the effect of Indicators of Good Corporate Governance and Profitability on disclosure of Islamic Social Reporting at Islamic Commercial Banks. The sample was selected using the purposive sampling method in the form of an annual report for the period 2013 - 2017 registered with the Financial Services Authority. The sample used in this study was eleven Islamic banks. This research uses secondary data and annual reports are analyzed using multiple regression analysis. Furthermore, differences in the level of ISR disclosure are tested using a hypothesis test that is independent sample t-test and Statistical Product and Service Solutions (SPSS) application program. The results of this study indicate that partially and simultaneously the variables of Independent Commissioners and the Sharia Supervisory Board had a significant effect on Islamic Social Reporting (ISR) of 21.8%, while 78.2% were influenced by other variables not included in this study. While Institutional Ownership and Profitability do not significantly influence Islamic Social Reporting (ISR). Keywords : Independent Commissioners, Sharia Supervisory Board (DPS), Institutional Ownership and Profitability. Penelitian ini bertujuan untuk mengetahui pengaruh Indikator Good Corporate Governance dan Profitabilitas terhadap pengungkapan Pelaporan Sosial Islam di Bank Umum Syariah. Sampel dipilih dengan metode purposive sampling yaitu berupa laporan tahunan untuk periode 2013 – 2017 yang terdaftar di Otoritas Jasa Keuangan. Sampel yang digunakan dalam penelitian ini adalah sebelas bank umum syariah. Penelitian ini menggunakan data sekunder dan Laporan tahunan dianalisis menggunakan analisis regresi berganda. Selanjutnya, perbedaan tingkat pengungkapan ISR diuji menggunakan uji hipotesis yaitu independent sample ttest dan program aplikasi Statistical Product and Service Solutions (SPSS). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel Komisaris Independen dan Dewan Pengawas Syariah berpengaruh signifikan terhadap Islamic Social Reporting (ISR) sebesar 21,8%, sedangkan 78,2% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini. Sedangkan Kepemilikan Institusional dan Profitabilitas tidak berpengaruh signifikan terhadap Islamic Social Reporting (ISR). Kata kunci: Komisaris Independen, Dewan Pengawas Syariah (DPS), Kepemilikan Institusional dan Profitabilitas.
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