PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi pada Bank Umum Syariah di Indonesia Periode 2018-2021)

SAPUTRI, TRI YUNIARTI and Aspahani, Aspahani and Syathiri, Ahmad (2023) PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi pada Bank Umum Syariah di Indonesia Periode 2018-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine how the influence of the Characteristics of the Sharia Supervisory Board, Profitability and Leverage on Disclosure of Islamic Social Reporting, The population used in this study is 15 BUS in Indonesia within 3 years. Consecutive from 2018 to 2021. The samples in this study were 8 BUS for the 2018-2021 period with a total sample of 32 samples. This type of research is included in quantitative research. The research data was obtained from the annual reports of each BUS in Indonesia through the official website of the BUS. This study uses panel data where the time series data for this research is 2018-2021 while the cross section data consists of 8 BUS. The results of this study indicate that the number of members, multiple positions have no significant effect on ISR disclosure, while members with financial expertise, members with doctoral education, meeting frequency, profitability and leverage have a significant effect on ISR disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ekonomi, Akuntansi
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tri Yuniarti Saputri
Date Deposited:	14 Sep 2023 07:00
Last Modified:	14 Sep 2023 07:00
URI:	http://repository.unsri.ac.id/id/eprint/128637

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