Image of Pengaruh Kinerja Keuangan, Kepemilikan Institusional, Ukuran Dewan Pengawas Syariah Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Perbankan Syariah Yang Terdaftar Di Ojk Tahun 2012-2015)
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Pengaruh Kinerja Keuangan, Kepemilikan Institusional, Ukuran Dewan Pengawas Syariah Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Perbankan Syariah Yang Terdaftar Di Ojk Tahun 2012-2015)

The purpose of this study was to analyze the effect of finance perfomance, institusional ownership, sharia supervisory board size and commissioners board size on islamic social reporting disclosure of sharia banking in Indonesia. This research used 48 annual reports of sharia banking in Indonesia from 2012-2015. Sample was selected using purpovive sampling method. Disclosure of Islamic Social Reporting (ISR) is measured by content analysis method. Data analysis was performed with classical assumption test and hypothesis testing using multiple linear regression method. The results showed that finance performance has not negative affect on Islamic Social Reporting disclosure of 0,001, institusional ownership has not negative affect on Islamic Social Reporting disclosure of 0,002, sharia supervisory board size has not positive affect on Islamic Social Reporting disclosure of 0,021, and commissioners board size has positive affect on Islamic Social Reporting disclosure of 0,033. The test results obtained R2 values of 0,247 which means 24,7%. This shows that islamic Social Reporting disclosure of sharia banking in Indonesia could be explained by the independent variables in this study, while the remaining 75,3% is explained by variables outside the study. Keyword : Finance Performance, Institusional Ownership, Sharia Supervisory Board Size, Commissioners Board Size, Islamic Social Reporting Disclosure

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0351)
02 03. 117 (0351)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0351)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 116 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0351)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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