PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA 2016-2020

OKTARANI, FIRDA and Aspahani, Aspahani and Farhan, Muhammad (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine how the influence of company size, profitability, and leverage on the disclosure of Islamic social reporting. The population used in this study were 14 BUS in Indonesia in a period of 5 consecutive years in the 2016-2020 period. While the sample in this study was 8 BUS in Indonesia for the 2016-2020 period. This type of research is included in quantitative research. The data used in this study is data obtained from the annual reports of Islamic banks in Indonesia for 2016-2020 through the OJK and the official BUS website. This study uses time series data cross section data. The results of this study indicate that the firm size variable has a significant effect on ISR disclosure, profitability has no significant effect on ISR disclosure, and leverage has a significant effect on ISR disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengungkapan Islamic Social Reporting, Ukuran Perusahaan, Profitabilitas, Leverage
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Firda Oktarani
Date Deposited:	14 Jul 2022 02:50
Last Modified:	14 Jul 2022 02:50
URI:	http://repository.unsri.ac.id/id/eprint/73801

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