PENGARUH FINANCIAL PERFORMANCE DAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (STUDI KASUS BANK UMUM SYARIAH)

PUTRI, JELITA GABRIELLA and Aspahani, Aspahani (2024) PENGARUH FINANCIAL PERFORMANCE DAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (STUDI KASUS BANK UMUM SYARIAH). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh financila perfomance yang terdiri dari return on Asset (ROA) dan Return on Equity(ROE) dan Islamic Corporate Governance (ICG) terhadap pengungkapan Islamic Social Reporting (ISR) studi kasus pada bank umum syariah. Sampel pada penelitian ini sebanyak 24 sampel dengan kriteria sampel merupakan BUS yang beroperasi hingga tahun 2020 dan rutin membagikan laporan keuangan tahun 2018-2020. Hasil penelitian menunjukkan variabel ROA dan ICG berpengaruh secara signifikan terhadap pengungkapan Islamic Social Reporting (ISR) studi kasus pada bank umum syariah. Sedangkan variabel ROE tidak memiliki pengaruh terhadap pengungkapan Islamic Social Reporting (ISR) studi kasus pada bank umum syariah.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kinerja Keuangan, Islamic Corporate Governance, Islamic Social Reporting
Subjects: H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Jelita Gabriella Putri
Date Deposited: 05 Jul 2024 01:38
Last Modified: 05 Jul 2024 01:38
URI: http://repository.unsri.ac.id/id/eprint/149359

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