CD Skripsi
Pengaruh Kinerja Keuangan, Kepemilikan Institusional, Ukuran Dewan Pengawas Syariah, Leverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2013-2015)
This study aims to determine the effect of Financial Performance, Institutional Ownership, Sharia Supervisory Board Size, Leverage, and Size of Board of Commissioners to Disclosure of Islamic Social Reporting on Sharia Banking in Indonesia in the period 2013- 2015. The Data type used in this research is secondary data that is data obtained from annual report or annual report of syariah banking in Indonesia. These data were analyzed using multiple regression with SPSS Version 17. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that Financial Performance influences the Disclosure of Islamic Social Reporting with the value of t count 2.231 > 2.051 t table, Institutional Ownership affect the Disclosure of Islamic Social Reporting with a t count 3.377 > 2.051 t table, Syariah Supervisory Board Size affecting Islamic Social Reporting Disclosure with t count value 4.584 > 2,051 t table, Leverage affect the Disclosure of Islamic Social Reporting with t count 2,762 > 2,051 t table, and Size of Board of Commissioner to Disclosure of Islamic Social Reporting influence on Disclosure of Islamic Social Reporting with t count 3,801 > 2,051 t table. So the conclusion of this research is all hypothesis presented acceptable.
Keywords : Islamic Social Reporting, Financial Performance, Institutional Ownership, Syariah Supervisory Board Size, Leverage, Board of Commissioner Size.
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