NAWALIKHAIR, IQBAL (2018) PENGARUH GOOD CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the role of Syariah supervisory board, the role of independent board of commissioners, and profitability simultaneously on the disclosure of islamic social reporting, research method used in this research is purposive sampling method. Target population in this study is the Syariah (BUS), with a period of 5 years, ie 2012-2016. There are 50 banking observations that meet the population criteria for five years of observation. The data collection techniques use secondary data in the form of published annual reports. The analysis used in this research is multiple linear regression. The results of this study show simultaneously the Syariah Supervisory Board, the proportion of independent board of commissioners, and profitability have a role to the disclosure of Islamic reporting, and partially, the Return On Asset variable has no significant role to the disclosure of Islamic reporting, while the syariah supervisory board, and the proportion of independent board of commissioners has a significant role to the disclosure of Islamic reporting. Keywords: Syariah supervisory board, board of commissioners, bank size, and disclosure of Islamic reporting. Penelitian ini bertujuan untuk menguji peran dewan pengawas syariah, peran dewan komisaris independen, dan profitabilitas secara simultan terhadap pengungkapan islamic social reporting, Metode penelitian yang digunakan dalam penelitian ini adalah metode purposive sampling. Populasi sasaran dalam penelitian ini adalah Bank Umum Syariah (BUS), dengan periode 5 tahun, yaitu 2012-2016. Ada 50 observasi perbankan yang memenuhi kriteria populasi selama lima tahun pengamatan. Adapun teknik pengumpulan data menggunakan data sekunder berupa laporan tahunan terpublikasi. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan secara simultan dewan pengawas syariah, proporsi dewan komisaris independen, dan profitabilitas memiliki peran terhadap pengungkapan islamic social reporting, dan secara parsial, variabel Return On Asset tidak memiliki peran yang signifikan terhadap pengungkapan islamic social reporting, sedangkan dewan pengawas syariah, dan proporsi dewan komisaris independen memiliki peran yang signifikan terhadap pengungkapan islamic social reporting. Kata Kunci: dewan pengawas syariah, dewan komisaris, ukuran bank, dan pengungkapan islamic social reporting.
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