PENGARUH PROFITABILITAS, ISLAMIC GOVERNANCE SCORE, LEVERAGE, UKURAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di Otoritas Jasa Keuangan Periode 2015-2019)

PUTRI, ADITYA WHINAR MAULANI (2021) PENGARUH PROFITABILITAS, ISLAMIC GOVERNANCE SCORE, LEVERAGE, UKURAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di Otoritas Jasa Keuangan Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The study aims to analyze and find empirical evidence of the effect of Profitability, Islamic Governance Score, Leverage, Size and Company Age om disclosure of Islamic Social Reporting. Data used is secondary data souced from the company’s financial statements. The population in this study was Sharia Commercial Banks in Indonesia registered within Otoritas Jasa Keuanagn during 2015-2019 periods. The sampling technique used was purposive sampling. The sample obtained was 66 observational data from 14 companies. The data analysis method used multiple linear regression analysis. The results showed Profitability and Company Size have a positive effect on the disclosure of Islamic Social Reporting. While Islamic Governance Score, Leverage and company Age have no effect on the disclosure of Islamic Social Reporting. Implications in this study are expected to provide information for users of related financial statemens in policy to help improve, evaluate and improve the performance of Islamic Commercial Banks in the future.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Islamic Social Reporting, Profitability, Islamic Governance Score, Leverage, Company Size, Company Age
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 10 May 2022 08:30
Last Modified: 10 May 2022 08:30
URI: https://repository.ump.ac.id:80/id/eprint/11531

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