PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah yang Terdafdar di OJK Tahun 2015-2019)

RINI, MUSTIKA (2021) PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah yang Terdafdar di OJK Tahun 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research was conducted to examine the effect of Sharia Supervisory Board Size, Firm Size, Profitability, and Leverage on Islamic social reporting. The population in this research is Islamic Commercial Banks (BUS) registered with the OJK in 2015-2019. The independent variables in this research was the size of the sharia supervisory board, company size, profitability, and leverage while the dependent variable was Islamic social reporting (ISR). The population in this research were Islamic commercial banking companies in the 2015-2019 period. The data collection technique used was purposive sampling method in order to obtain a sample of 14 companies with 64 data that matched the criteria. The data were tested using descriptive statistical analysis, Classical Assumption Test, and Multiple Linear Regression. The results of this research indicate that the size of the sharia supervisory board has no effect on Islamic social reporting. However, the variables of firm size, profitability, and leverage have a positive effect on Islamic social reporting.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: sharia supervisory board size, company size, profitability, and leverage
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 23 Aug 2022 07:56
Last Modified: 23 Aug 2022 07:56
URI: https://repository.ump.ac.id:80/id/eprint/13728

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