Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Penghargaan, Dan Tipe Kepemilikan Bank Umum Syariah Terhadap Pengungkapan Islamic Social Reporting {Studi Pada Bank Umum Syariah di Indonesia Periode 2014-2018)

Rosita, Ririn and , Drs. Agus Endro Suwarno, M.Si (2022) Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Penghargaan, Dan Tipe Kepemilikan Bank Umum Syariah Terhadap Pengungkapan Islamic Social Reporting {Studi Pada Bank Umum Syariah di Indonesia Periode 2014-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Islamic social reporting (ISR) is a benchmark for assessing social performance with Islamic principles based on the Qur'an and Sunnah. This study aims to examine the effect of firm size, profitability, leverage, rewards, and ownership types of Islamic commercial banks on Islamic social reporting. The data collected in this study uses secondary data obtained from the annual report of Islamic commercial banks in Indonesia for the 2014-2018 period. The population in this study uses BUS in Indonesia. With purposive sampling technique, 60 data samples from 12 BUS. The data analysis method used multiple regression analysis which was initially tested with classical assumptions. The results of the study prove that the variabels of firm size, family ownership, and foreign ownership have an effect on Islamic social reporting. While the variabels of profitability, leverage, rewards, government ownership, and institutional ownership have no effect on Islamic social reporting.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Company Size, Profitability, Leverage, Rewards, Ownership Type, and Islamic Social Reporting.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIRIN ROSITA
Date Deposited:	04 Jan 2022 03:07
Last Modified:	04 Jan 2022 03:07
URI:	http://eprints.ums.ac.id/id/eprint/96309

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