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Pengaruh Shari’a Governance Structure Dan Profitabilitas Terhadap Tingkat Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Tahun 2013-2018

ABSTRACT
This study aims to examine the effect of Sharia Governance Structure (IG Score,
Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures
at Islamic Public Banks in Indonesia. The study is a quantitative study that uses
secondary data that is sourced from financial reports on Islamic banks listed on the
Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were
then analyzed using panel data regression analysis techniques through Eviews 9 software
to test the relationship of hypotheses in this study. The results showed that the IG score
was assessed based on the presence of members of the Sharia Supervisory Board (DPS),
the number of DPS members, the presence of cross-member DPS, doctoral qualifications
for DPS members, and members who have a reputation in DPS, have a positive effect to
the level of ISR disclosure with a significance value of 0.0118 (

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0039)
02 03. 121 (0039)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0039)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0039)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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