LESTARI, MARYATI EKA (2023) PENGARUH PROFITABILITAS, UKURAN DEWAN PENGAWAS SYARIAH, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Tahun 2016-2020). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to determine the effect of profitability, the size of the sharia supervisory board, and company size on disclosure of Islamic social reporting. The sample selection in this study used a purposive sampling method. Based on the criteria, there were 70 samples that meet the criteria. The data analysis technique used in this research is the descriptive statistical test, classical assumption test, multiple linear regression analysis and statistical hypothesis testing. The independent variable in this study is prorated profitability return on asset (ROA), the size of the sharia supervisory board is proportional to the number of Sharia Supervisory Board, the size of the company is proportional to total assets (Ln). The results of the analysis show that profitability has no significant effect on the disclosure of Islamic social reporting, while the size of the sharia supervisory board has a positive effect on disclosure Islamic social reporting, then company size has a negative effect on disclosureIslamic social reporting.

Dosen Pembimbing: WINARNI, DWI | nidn0609119302
Item Type: Thesis (S1)
Uncontrolled Keywords: profitability, size of the sharia supervisory board, company size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 05 Jun 2023 02:16
Last Modified: 05 Jun 2023 02:16
URI: http://repository.ump.ac.id/id/eprint/15720

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