Nihayah, Risalatun (2022) PENGARUH PROFITABILITAS, UKURAN DEWAN PENGAWAS SYARIAH, LEVERAGE DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi pada Bank Umum Syariah Indonesia yang Terdaftar di Otoritas Jasa Keuangan Periode 2016-2020). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research aimed to examine the effect of profitability, size of the sharia supervisory board, leverage, and audit committee on islamic social reporting disclosure. Population in this study were Indonesia Islamic Commercial Banks listed on Financial Services Authority for the periods of 2016-2020. The sample selection used purposive sampling technique and obtained 14 companies as sample with 68 observational data. Data analysis method used multiple linear regression analysis by SPSS application. The result of this study indicate that both size of the sharia supervisory board and audit committee have positive effects on islamic social reporting disclosure, meanwhile profitability and leverage have no effect on islamic social reporting disclosure.
| Dosen Pembimbing: | FITRIATI, AZMI | unspecified |
|---|---|
| Item Type: | Tugas Akhir Mahasiswa (S1) |
| Uncontrolled Keywords: | profitability, size of the sharia supervisory board, audit committee, islamic social reporting disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | wulan |
| Date Deposited: | 28 Jul 2022 01:23 |
| Last Modified: | 15 Nov 2024 01:59 |
| URI: | http://repository.ump.ac.id/id/eprint/13026 |
