PENGARUH MEDIA EXPOSURE, COMPANY AGE, KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA DAN MALAYSIA

VILOVA, KRESTA and Syathiri, Ahmad (2025) PENGARUH MEDIA EXPOSURE, COMPANY AGE, KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA DAN MALAYSIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh Media Exposure, Company Age, Komite Audit, Dewan Komisaris Independen, dan Dewan Pengawas Syariah terhadap Islamic Social Reporting Index pada Bank Umum Syariah di Indonesia dan Malaysia. Penelitian menggunakan metode pendekatan kuantitatif dengan sampel sebanyak 17 bank, dengan total observasi 51. Penelitian ini menggunakan teknik purposive sampling dengan data sekunder yang berasal dari laporan tahunan masing-masing bank. Pengujian penelitian ini menggunakan metode analisis regresi linear berganda yang diolah menggunakan program SPSS 26. Hasil dari penelitian ini menunjukkan bahwa Media Exposure dan Dewan Pengawas Syariah berpengaruh signifikan, sedangkan Company Age, Komite Audit, dan Dewan Komisaris Independen tidak berpengaruh signifikan terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia. Pada Bank Umum Syariah di Malaysia, Media Exposure, Company Age, Komite Audit, Dewan Komisaris Independen, dan Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap Islamic Social Reporting Index. Kata kunci: Media Exposure, Company Age, Komite Audit, Dewan Komisaris Independen, Dewan Pengawas Syariah, Islamic Social Reporting Index

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Media Exposure, Company Age, Komite Audit, Dewan Komisaris Independen, Dewan Pengawas Syariah, Islamic Social Reporting Index
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Kresta Vilova
Date Deposited: 16 Sep 2025 01:47
Last Modified: 16 Sep 2025 01:47
URI: http://repository.unsri.ac.id/id/eprint/183935

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