PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG) DAN KEPATUHAN SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOSIAL REPORTING (ISR) (Study Empiris Pada Bank Umum Syariah Di Indonesia Periode 2013-2017)

SHOLIHA, IKA (2019) PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG) DAN KEPATUHAN SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOSIAL REPORTING (ISR) (Study Empiris Pada Bank Umum Syariah Di Indonesia Periode 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee, and sharia compliance on the disclosure of Islamic social reporing. The method used in this study uses causal research, causal research is a method used to see the relationship between two or more variables. This research was conducted in September 2018 on Islamic Commercial Banks registered with the Financial Services Authority (OJK) by taking financial report data and through the official website of each Islamic commercial bank which was used as a research sample in the period 2013-2017. Samples are selected using purposive sampling which is obtained from 11 samples and data is collected from Islamic banking companies in Indonesia who routinely publish annual financial reports. The results of this study indicate that the size of the Board of Commissioners has a positive effect on the disclosure of Islamic social reporting, the size of the Sharia Supervisory Board has a positive effect on the disclosure of Islamic social reporting, the size of the Audit committee does not affect the disclosure of Islamic social reporting, and Shariah Compliance has a negative effect on the disclosure of Islamic social reporing. Keywords: Board of Commissioners Size, Sharia Supervisory Board Size, Audit Committee, Shariah Compliance Tujuan dari penelitian ini untuk mengetahui pengaruh dari ukuran dewan komisaris, ukuran dewan pengawas syariah, ukuran komite audit, dan kepatuhan syariah terhadap pengungkapan Islamic social repoting. Metode yang digunakan dalam penelitian ini menggunakan penelitian kausal, penelitian kausal merupakan metode yang digunakan untuk melihat hubungan antara dua variabel atau lebih. Penelitian ini dilakukan pada bulan September Tahun 2018 terhadap Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan mengambil data laporan keuangan dan melalui website resmi masing-masing Bank umum syariah yang dijadikan sebagai sampel penelitian pada periode tahun 2013-2017. Sampel di pilih menggunakan Purposive sampling yang di peroleh dari 11 sampel dan data dikumpulkan dari perusaan perbankan syariah di indonesia yang rutin mempublikasikan laporan keuanganya (annual report) secara rutin. Hasil penelitian ini menunjukan bahwa Ukuran Dewan Komisaris berpengaruh positif terhadap pengungkapan Islamic social reporting, Ukuran Dewan Pengawas Syariah berpengaruh positif terhadap pengungkapan Islamic social reporting, Ukuran komite Audit tidak berpengaruh terhadap pengungkapan Islamic social reporting, dan Kepatuhan Syariah berpengaruh negatif terhadap pengungkapan Islamic social reporing. Kata kunci : Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Komite Audit, Kepatuhan Syariah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 704
NIM/NIDN Creators: 43214110499
Uncontrolled Keywords: Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Komite Audit, Kepatuhan Syariah
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.2 Specialized Banking Institutions/Institusi Perbankan Khusus
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.8 Interest and Discount/Bunga Bank dan Diskon
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jul 2022 07:50
Last Modified: 07 Jul 2022 07:50
URI: http://repository.mercubuana.ac.id/id/eprint/64738

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