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)

SARI, MITA PURDIATNA (2020) 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.

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Abstract

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 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 masing- masing 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

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