PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2014– 2018)

RAHMAWATI, MAHARANI (2020) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2014– 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance profitabilitas, ukuran perusahaan pada pengungkapan Pelaporan Sosial Islam. Metode penentuan sampel adalah dengan menggunakan metode purposive sampling dan diperoleh 45 pengamatan. Metode pengolahan data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan program komputer versi SPSS 20. Hasil penelitian ini menunjukkan: (1) ukuran perusahaan memiliki pengaruh yang signifikan terhadap pengungkapan Pelaporan Sosial, (2) leverage memiliki pengaruh yang signifikan terhadap pengungkapan Pelaporan Sosial Islam, (3) Tata Kelola Perusahaan yang Baik (GCG) pada ukuran dewan pengawas syariah memiliki pengaruh yang signifikan terhadap pengungkapan Pelaporan Sosial Islam, (4) tetapi profitabilitas tidak memiliki pengaruh yang signifikan terhadap pengungkapan Pelaporan Sosial Islam. Besarnya kata sifat (R2 ) dari Good Corportae Governance (GCG) profitabilitas, ukuran perusahaan dan ukuran dewan pengawas syariah untuk pengungkapan Pelaporan Sosial Islam adalah 26,4% sementara sisanya 73,6% dipengaruhi oleh variabel independen lainnya yang tidak diamati dalam penelitian ini. Kata kunci: pengungkapan pelaporan sosial Islam, Good Corporate Governance (GCG), profitabilitas, ukuran perusahaan This study aims to examines the influence Good Corporate Governance profitability, firm size on the Islamic Social Reporting disclosure. The method of determining the sample is by using purposive sampling method and obtained 45 observations. The data processing method used in this study is the multiple regression analysis with the help of a computer program SPSS version 20. The result of this study indicates: (1) firm size has a significant influence toward the Islamic Social Reporting disclosure, (2) leverage has a significant influence toward the the Islamic Social Reporting disclosure, (3) Good Corporate Governance (GCG) on sharia supervisory board size has a significant influence toward the Islamic Social Reporting disclosure, (4) but profitability does not have a significant influence toward the Islamic Social Reporting disclosure. The magnitude of the Adjective (R2 ) of Good Corportae Governance (GCG) profitability, firm size and sharia supervisory board size to the Islamic Social Reporting disclosure is 26,4 % while the remaining 73,6 % is influenced by other independent variabels that are not observeved in this study. Keyword: Islamic social reporting disclosure, Good Corporate Governance (GCG), profitability, firm size

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 564
NIM/NIDN Creators: 43216010106
Additional Information: pengungkapan pelaporan sosial Islam, Good Corporate Governance (GCG), profitabilitas, ukuran perusahaan
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 > 297.43 Muamalat/Muamalat
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Jan 2022 14:01
Last Modified: 03 Jun 2022 01:19
URI: http://repository.mercubuana.ac.id/id/eprint/54949

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