Image of Pengaruh Ukuran Dewan Pengawasan Syariah, Ukuran Dewan Komisaris, Komite Audit, Dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Bank Umum Syariah Di Indonesia Pada Tahun 2014 -2018)
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Pengaruh Ukuran Dewan Pengawasan Syariah, Ukuran Dewan Komisaris, Komite Audit, Dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Bank Umum Syariah Di Indonesia Pada Tahun 2014 -2018)

ABSTRACT
Islamic Social Reporting (ISR) is an index of social responsibility disclosure
whose indicators are specific to Islamic ethical principles. In this study, an
assessment of the level of ISR disclosure was carried out on companies that were
included in Islamic Commercial Banks in Indonesia during the 2014-2018 period.
This study aims to obtain empirical evidence regarding the analysis of the factors
that affect the disclosure of Islamic Social Reporting (ISR). The factors used
include the size of the Sharia supervisory board, board of commissioners, audit
committee, and company age. The measurement of Islamic Social Reporting (ISR)
is based on the Islamic Social Reporting category to measure the ISR index as
seen from the Bank's annual report. This research is a quantitative research. The
population in this study were all Islamic commercial banks in Indonesia,
amounting to 14 units of Islamic commercial banks based on data from the
Financial Services Authority (OJK). The sampling technique used was purposive
sampling. The total sample is 12 Islamic commercial banks. Data analysis was
performed by using classical assumption tests and hypothesis testing using
multiple regression methods. The results of this study indicate that the size factor
of the Sharia supervisory board has no significant effect on the disclosure of
Islamic Social Reporting. The board size factor has a significant effect on the
disclosure of Islamic Social Reporting. The audit committee factor has no effect
on the disclosure of Islamic Social Reporting and company age has a significant
effect on the disclosure of Islamic Social Reporting.
Keywords: Islamic Social Reporting (ISR) Disclosure, Sharia Supervisory
Board Size, Board of Commissioners,

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0071)
02 03. 121 (0071)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0071)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0071)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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