ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN DEWAN KOMISARIS INDEPENDEN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Tahun 2016-2019) |
| Nama: ANISSA AULIA INSANI SAHI |
| Tahun: 2021 |
| Abstrak ABSTRACT The Influence of Company Size, Profitability and the Independent Board of Commissioners on Islamic Social Reporting (Studies on Sharia Commercial Banks Listed in the Financial Services Authority 2016-2019). Supervised by Muliati as supervisor I and Masruddin as mentor II. This study aims to examine and analyze the effect of company size, profitability and independent board of commissioners on Islamic social reporting at Islamic commercial banks listed in the Financial Services Authority in 2016-2019. This type of research is verification research. Methods of data analysis using descriptive analysis and multiple regression analysis with the help of analysis tools IBM SPSS Statistics 21 for windows. The results of this study simultaneously firm size, profitability and independent board of commissioners have a significant positive effect on ISR. Partially, company size has a significant positive effect on Islamic social reporting. Meanwhile, profitability and independent board of commissioners do not have a significant positive effect on ISR. Keywords: Independent Commissioner Board, Islamic Social Reporting, Profitability, Company Size. ABSTRAK Pengaruh Ukuran Perusahaan, Profitabilitas dan Dewan Komisaris Independen terhadap Islamic Social Reporting (Studi Pada Bank Umum Syariah Yang Terdfatar Di Otoritas Jasa Keuangan Tahun 2016-2019). Dibimbing oleh Muliati selaku pembimbing I dan Masruddin selaku pembimbing II. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, profitabilitas dan dewan komisaris independen terhadap Islamic social reporting pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2016-2019. Jenis penelitian ini adalah penelitian verifikatif. Metode analisis data menggunakan analisis deskriptif dan analisis regresi berganda dengan bantuan alat analisis software IBM SPSS Statistics 21 for windows. Hasil penelitian ini secara simultan ukuran perusahaan, profitabilitas dan dewan komisaris independen berpengaruh positif signifikan terhadap ISR. Secara parsial, ukuran perusahaan berpengaruh positif signifikan terhadap Islamic social reporting. Sedangkan profitabilitas dan dewan komisaris independen tidak berpengaruh positif signifikan terhadap ISR. Kata Kunci: Dewan Komisaris Independen, Islamic Social Reporting, Profitabilitas, Ukuran Perusahaan |