PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia tahun 2014-2018)

PURDIATNA SARI, MITA (2019) PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh maqashid syariah index, profitabilitas, dan ukuran perusahaan (size) terhadap pengungkapan corporate social responsibility. Penelitian ini dilkukan pada bank umum syariah di Indonesia. Populasi dalam penelitian ini berjumlah 14 bank umum syariah di Indonesia tahun 2014-2018. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 12 bank umum syariah. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan masingmasing bank. Berdasarkan metode purposive sampling, total sampel penelitian adalah 60 laporan tahunan yang diaudit. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa maqashid syariah index dan profitabilitas tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan ukuran perusahaan (size) berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci : Maqashid Syariah Index, Profitabilitas, ROA, Corporate Social Responsibility This study aims to examine the effect of maqashid sharia index, profitability, and company size (size) on disclosure of corporate social responsibility. This research was conducted at Islamic commercial banks in Indonesia. The population in this study amounted to 14 Islamic banks in Indonesia in 2014-2018. Samples were taken using a purposive sampling method. Samples that met the criteria were 12 Islamic commercial banks. The data used in this study were obtained from the financial statements of each bank. Based on the purposive sampling method, the total sample of the study is 60 audited annual reports. This study uses multiple regression analysis. The results showed that the maqashid sharia index and profitability did not affect the disclosure of corporate social responsibility, while the size of the company (size) affected the disclosure of corporate social responsibility. Keywords: Maqashid Sharia Index, Profitability, ROA, Corporate Social Responsibility

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216010016
Additional Information: Maqashid Syariah Index, Profitabilitas, ROA, Corporate Social Responsibility
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 06:57
Last Modified: 27 Jan 2022 06:57
URI: http://repository.mercubuana.ac.id/id/eprint/54763

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