PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH (DPS),KEPATUHAN SYARIAH, TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR), DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) TAHUN 2016-2023.

AGUSTINA, NELLI and Kusumawardani, Media (2024) PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH (DPS),KEPATUHAN SYARIAH, TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR), DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) TAHUN 2016-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the characteristics of the Sharia Supervisory Board (SSB), including the number of members, meeting frequency, education level, and gender diversity, as well as the influence of sharia compliance on the disclosure of Islamic Social Reporting (ISR), with firm size as a moderating variable. The object of this research is Sharia Commercial Banks (SCBs) listed on the Financial Services Authority (FSA) during the 2016-2023 period. This study uses a purposive sampling method, with a research sample consisting of 10 companies and a total of 80 observations. A quantitative approach was applied using secondary data, and the testing was conducted with panel data regression analysis using SPSS version 27 software as the analytical tool. The results show that sharia compliance has a significant positive effect, while gender diversity has a significant negative effect on ISR. Firm size fails to moderate the relationships between the number of SSB members, SSB meeting frequency, SSB education level, gender diversity, and sharia compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Social Reporting, Karakteristik Dewan Pengawas Syariah, Kepatuhan Syariah, Ukuran Perusahaan.
Subjects:	H Social Sciences > HG Finance > HG1811-2351 Special classes of banks and financial institutions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nelli Agustina
Date Deposited:	10 Jan 2025 07:49
Last Modified:	10 Jan 2025 07:49
URI:	http://repository.unsri.ac.id/id/eprint/162997

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