PENGARUH DEWAN KOMISARIS DAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

PRAWAYAN, USMAN LAKAS and Yuniarti, Emylia and Sari, Rela (2021) PENGARUH DEWAN KOMISARIS DAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran dewan komisaris terhadap pengungkapan Islamic Social Reporting perbankan syariah di Indonesia dan mengetahui dewan pengawas syariah terhadap pengungkapan Islamic Social Reporting (ISR). Penelitian ini menggunakan teknik analisis deskriptif untuk melihat hubungan pengungkapan laporan sosial perbankan syariah, yang sesuai dengan prinsip Islam dengan variabel bebas ukuran dewan komisaris dan ukuran dewan pengawas syariah.Hasil penelitian ini dapat dijelaskan bahwa ukuran dewan komisaris berpengaruh terhadap pengungkapan Islamic Social Reporting lndex dan ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting Index.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic sosial reporting, Sharia Supervisory Board, Board of Commissionery Sharia Banks.
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Usman Lakas Prawayan
Date Deposited:	27 Sep 2021 06:47
Last Modified:	27 Sep 2021 06:47
URI:	http://repository.unsri.ac.id/id/eprint/54970

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