PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Pada Bank Pembiayaan Rakyat Syariah yang terdaftar di Otoritas Jasa Keuangan 2016-2018)

PARINGGA, EVA (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Pada Bank Pembiayaan Rakyat Syariah yang terdaftar di Otoritas Jasa Keuangan 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The emergence of social reporting based on sharia principles because corporate social responsibility reporting using conventional systems only focused on material and moral aspects. Therefore, a new reporing system is created called with Islamic Social Reporting. Islamic Social Reporting used sharia principles as its foundation. Sharia principles in Islamic Social Reporting focused on material, moral and spiritual aspects which are the main focus of corporate social responsibility reporting. This research aims to examine the effect of Size of Board, Size of Commisioner Board, Size of Sharia Supervisory Board, Profitability and Leverage, on the disclosure of Islamic Social Reporting. This research was performed on Sharia Rural Banks listed in Financial Service Authority. The population in this research were 70 Sharia Rural Banks in the period 2016-2018. Samples were taken using purposive sampling method. Sample meeting the criteria as many as 55 Sharia Rural Banks. Methods of data analysis Partial Least Square. The results of this research indicate that the Size of Board, Size of Sharia Supervisory Board and Leverage have significant effect on the disclosure of Islamic Social Reporting, while Size of Commisioner Board and Profitability have no significant effect on the disclosure of Islamic Social Reporting. Keywords: Islamic Social Reporting, Size of Board, Size of Commisioner Board, Size of Sharia Supervisory Board, Profitability and Leverage Munculnya pelaporan sosial berdasarkan prinsip syariah dikarenakan pada pelaporan tanggung jawab sosial perusahaan yang menggunakan sistem konvensional hanya berfokus pada aspek material dan moral. Oleh karena itu dibuatlah sebuah sistem pelaporan baru yaitu Islamic Social Reporting yang menggunakan prinsip syariah sebagai landasannya. Prinsip syariah dalam Islamic Social Reporting menghasilkan aspek-aspek material, moral dan spriritual yang menjadi fokus utama dari pelaporan tanggung jawab sosial perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Profitabilitas dan Leverage terhadap pengungkapan Islamic Social Reporting (ISR). Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang terdaftar di Otoritas Jasa Keuangan. Populasi dalam penelitian ini berjumlah 70 BPRS dalam periode tahun 2016-2018. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria adalah sebanyak 55 BPRS. Metode analisis data menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa Ukuran Dewan Direksi, Ukuran Dewan Pengawas Syariah dan Leverage berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting sedangkan Profitabilitas dan Ukuran Dewan Komisaris tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting pada BPRS yang terdaftar di Otoritas Jasa Keuangan. Kata Kunci: Islamic Social Reporting, Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Profitabilitas, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 263
NIM/NIDN Creators: 43215110136
Uncontrolled Keywords: Islamic Social Reporting, Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Profitabilitas, Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Jan 2022 02:54
Last Modified: 19 Jan 2022 02:54
URI: http://repository.mercubuana.ac.id/id/eprint/54536

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