PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORT (ISR) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) PERIODE 2015 – 2018

ANJASMARA, YULIANDARI (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORT (ISR) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) PERIODE 2015 – 2018. Undergraduate thesis, UNIMED.

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Abstract

Fenomena penelitian ini adalah pengungkapan Corporate Social Responsibility (CSR) konvensional yang dilakukan oleh bank umum syariah dinilai kurang tepat bagi perusahaan yang diakui sebagai emiten syariah dan dinyatakan memenuhi syariat islam. Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilias, leverage dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic Social Report (ISR) pada Bank Umum Syariah. Populasi penelitian ini adalah Bank Umum Syariah yang terdaftar di OJK tahun 2015-2018 sebanyak 12 perbankan syariah. Sampel penelitian sebanyak 8 perbankan syariah dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perbankan syariah yang diperoleh dari masing-masing website perusahaan serta website www.idx.co.id. Variabel independen yang digunakan yaitu profitabilitas yang diukur dengan Net Profit Margin (NPM), leverage yang diukur dengan Debt to Equity Ration (DER) dan ukuran dewan pengawas syariah. Variabel dependen yaitu Islamic Social Report (ISR). Penelitian ini menggunakan teknik analisis regresi linier berganda. Penelitian ini memperoleh beberapa bukti empiris yaitu, secara parsial pertama, leverage berpengaruh secara signifikan terhadap pengungkapan Islamic Social Report (ISR) dengan nilai signifikansi sebesar 0,010. Kedua, profitabilitas tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Report (ISR) dengan nilai signifikansi 0,398. Ketiga, ukuran dewan pengawas syariah tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Report (ISR) dengan nilai signifikansi 0,316. Kemudian nilai signifikansi secara simultan sebesar 0,029. Hal ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan pengawas syariah berpengaruh secara simultan terhadap pengungkapan Islamic Social Report (ISR).

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, NasirwanNIDN0012076803
Thesis advisor-, -UNSPECIFIED
Call Number: SK-2019 AKT 240
Keywords: ISLAMIC SOCIAL REPORT (ISR), PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1501 Banking
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Renaldi Syafaruddin Akbar
Date Deposited: 28 Nov 2019 11:27
URI: http://digilib.unimed.ac.id/id/eprint/37025

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