CD Skripsi
Pengaruh Islamic Corporate Governance Dan Penerbitan Sukuk Terhadap Pengungkapan Islamic Social Responsibility Dengan Profitabilitas Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Tahun 2013 – 2016
The purpose of this study was to analysis the influence of investment account holder, sharia compliance, size of sharia supervisory board and issuance of sukuk on the disclosure of islamic social responsibility (ISR) on sharia bank in Indonesia. The population of this study are all of bank sharia in Indonesia as many as 12 banks. 11 sharia bank selected as sample by using purposive sampling method. The data collected are annual report of sharia bank from 2013 – 2016. Analysis method of this study is multiple regression analysis and MRA (Moderate Regression Analysis) using SPSS version 23. The result of this study indicate the independent variables investment account holder, sharia compliance and size of sharia supervisory board have no significant effect on the disclosure of ISR. While issuance of sukuk has significant effect on the disclosure of ISR and result adjusted R-Square-test of independent variables is 0,306 or 30,6 percent. The interaction between profitability and investment account holder has no effect on disclosure of ISR with result of R-square-test for this variable is 0,219 or 21,9 percent. The interaction between profitability and sharia compliance also has no effect on disclosure of ISR with result of R-square-test 0,039 or 3,9 percent. The interaction between profitability and size of sharia supervisory board has no effect on disclosure of ISR with result of R-square-test is 0,060 or 6 percent. While, the interaction profitability and issuance of sukuk has significant effect on disclosure of ISR with result of R-square-test is 0,834 or 83,4 percent.
Keywords : Investment account holder, sharia compliance, size of sharia supervisory board and islamic social responsibility
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