CD Skripsi

Pengaruh Dewan Pengawas Syariah, Komite Audit, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Islamic Social Reporting (Isr) (Studi Empiris Pada Bank Umum Syariah Di Indonesia Pada Tahun 2015 - 2019)

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ABSTRACT
This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. 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 using purposive sampling technique. The sample amounting to 11 companies in 2015-2019, so that the research data analyzed amounted to 55. The data analysis technique using descriptive statistics, classical assumption test and multiple linear regression analysis. The results of this study found that (1) The Sharia Supervisory Board has an effect on the disclosure of ISR. (2) The Audit Committee has an effect on the disclosure of ISR. (3) Managerial Ownership has an effect on ISR disclosure. (4) Institutional Ownership has an effect on ISR disclosure.
Keywords: Islamic Social Reporting (ISR), Sharia Supervision Board, Audit Committee, Managerial Ownership and Institutional Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0130)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0130)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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