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Pengaruh Sharia Governance Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Bank Umum Syariah Di Indonesia Pada Tahun 2013-2016)

ABSTRACT
This study aims to determine the effect of sharia governance - sharia supervisory board, board of commissioners, audit committee, institutional ownership and shariah compliance on Islamic social reporting disclosures at Islamic sharia banks in Indonesia in 2013-2016.The dependent variable in this study is the disclosure of Islamic social reporting. While the independent variables are shariah governance - sharia supervisory board, board of commissioners, audit committee, institutional ownership and shariah compliance. The population of this study were 14 Islamic commercial banks and the sample in this study were 12 Islamic commercial banks. The selection of sample criteria is based on the purposive sampling method. The data analysis method used in this study uses multiple linear regression analysis with the help of the SPSS version 17 program.The results of this study stated that the audit committee and institutional ownership influenced the disclosure of Islamic social reporting. While the sharia supervisory board, board of commissioners, and shariah compliance do not affect Islamic social reporting disclosure. Adjusted R square shows a value of 47,4%. This shows that 47,4% of the variables examined in this study jointly influenced the disclosure of Islamic social reporting. While the remaining 52,6% is influenced by variables not observed in this study, this shows that there are many other variables that influence the disclosure of ISR apart from the five variables that have been tested.
Keywords: Islamic social reporting, sharia supervisory board, board of commissioners, audit committee, institutional ownership, shariah compliance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0025)
02 03. 120 (0025)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0025)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 93 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0025)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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