PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BANK INDONESIA (BI) PERIODE 2014-2016

HARAHAP, ISMI HANI (2018) PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BANK INDONESIA (BI) PERIODE 2014-2016. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk meneliti apakah tingkat pengungkapan Corporate Sosial Responsibility (CSR) dipengaruhi ole Islamic Corporate Governance (IG-Schore) dan Profitabilitas pada perbankan syariah yang terdaftar di Bank Indonesia (BI) periode 2014-2016. Populasi penelitian ini adalah seluruh perbankan syariah yang terdaftar di BI. Metode pengambilan sampel menggunakan purposive sampling dan di peroleh sampel 10 perusahaan. Hipotesis dalam penelitian ini adalah terdapat pengaruh antarara Islamic Corporate Governance (IG-Schore) dan Profitabilitas terhadap Tingkat Pengungkapan Corporate Social Responsibility (CSR). Proksi yang digunakan untuk mengukur CSR menggunakan Indeks ISR (Islamic Sosial Reporting). Proksi untuk mengukur IG-Schore menggunakan Jumlah Keberadaan Dewan Pengawas Syariah (DPS) ditambah dengan Komposisi Keahlian Dewan Pengawas Syariah (DPS). Untuk proksi Profitabilitas menggunakan Return On Asset (ROA). Hasil penelitian menunjukkan bahwa Islamic Corporate Governance (IG-Schore) tidak berpengaruh signifikan terhadap tingkat pengungkapan Corporate Social Responsibility (CSR). Pengukuran IG-Schore melalui keberadaan DPS dan komposisi keahlian DPS tidak mampu mendeteksi adanya peningkatan pengungkapan Corporate Social Responsibility (CSR). Hasil penelitian untuk Profitabilitas menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap tingkat pengungkapan Corporate Social Responsibility (CSR). Hal ini dimungkinkan karena laba yang dimiliki perusahaan diprioritaskan untuk kepentingan operasional, sehingga pemanfaatan untuk aktivitas sosial lebih sedikit ataupun rendah.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKholis, Azizul1975022720022121004
Call Number: SK-2018 AKT 034
Keywords: Corporate Sosial Responsibility, Islamic Corporate Governance, Profitabilitas
Subjects: H Social Sciences > HG Finance > HG1501 Banking
L Education > LB Theory and practice of education
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Renaldi Syafaruddin Akbar
Date Deposited: 19 Feb 2019 09:34
URI: http://digilib.unimed.ac.id/id/eprint/31800

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