PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI INDONESIA TAHUN 2016-2022)

SETIAWAN, MUHAMMAD AKMAL and Kusumawardani, Media (2025) PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI INDONESIA TAHUN 2016-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of the board of directors, board of commissioners, sharia supervisory board, and profitability on the disclosure of Islamic social reporting (ISR). The data used in this study are annual reports and sustainability reports of companies listed in the Financial Services Authority (OJK). The population of this study is Islamic banks during the period 2016-2022. Sampling using purposive sampling technique with a total sample of 11 Islamic banks totaling 77 data. The analysis technique used is multiple linear regression and moderation regression methods using the SPSS version 25 program. The results of this study indicate that the board of directors has a significant influence on ISR disclosure. While the board of commissioners, sharia supervisory board, and profitability have no influence on ISR disclosure. In addition, company size as an interaction between the board of directors, board of commissioners, and profitability can strengthen the disclosure of ISR, while the sharia supervisory board can weaken the disclosure of ISR.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Corporate Governance, Profitability, Firm Size, Disclosure Islamic Social Reporting (ISR)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	MUHAMMAD AKMAL SETIAWAN
Date Deposited:	13 Mar 2025 05:41
Last Modified:	13 Mar 2025 05:41
URI:	http://repository.unsri.ac.id/id/eprint/168552

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