Pengaruh Karakteristik Keuangan, Dewan Komisaris, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Islamic Social Reporting (ISR)(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia)

Majid, Faries Arsi and , Dr. Triyono, S.E., M.Si (2020) Pengaruh Karakteristik Keuangan, Dewan Komisaris, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Islamic Social Reporting (ISR)(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aimed to identify the affecting level of financial characteristics, board of commissioners, and public shares ownership to Islamic Social Reporting (ISR) disclosure of Sharia Manufacture that listed in Indonesian Sharia Stock Index (ISSI). Financial characteristics are proxied by profitability, leverage, and liquidity. ISR disclosure was evaluated based on content analysis, by using purposive sampling method. There are 52 sample of sharia manufacture annual report in 2016-2018 period. The data used in this study are annual reports taken from related companies and the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple regression analysis. The results of this study indicate that the ratio of profitability, liquidity, and public shares ownership positive significantly influence the level of Islamic social reporting disclosure. Meanwhile, the leverage ratio and the board of commissioners have no effect on Islamic Social Reporting (ISR).

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	ISR Disclosure Level, Indonesia Sharia Stock Index (ISSI), board of commissioners, public share ownership
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FARIES ARSI MAJID
Date Deposited:	29 Dec 2020 06:33
Last Modified:	29 Dec 2020 06:33
URI:	http://eprints.ums.ac.id/id/eprint/88116

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