Image of Pengaruh Profitabilitas, Leverage, Kepatuhan Syariah, Dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Tahun 2016-2018
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Pengaruh Profitabilitas, Leverage, Kepatuhan Syariah, Dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Tahun 2016-2018

ABSTRACT
This study aims to examines: (1) the influence of profitability on the Islamic Social Reporting Disclosure, (2) the influence of leverage on the Islamic Social Reporting Disclosure, (3) the influence of sharia compliance on the Islamic Social Reporting Disclosure and (4) the influence of size of sharia supervisory board size on the Islamic Social Reporting Disclosure. The population of this research are all of Sharia General Banks in Indonesia. The method of determining the sample is by using purposive sampling method and obtained 14 sharia general banks. The data analysis method used is linear multiple regression analysis using SPSS version 23, while the data used is annual reports of sharia general bank for the period 2016-2018. The result of this study indicates: (1) profitability has a influence on the Islamic Social Reporting disclosure with significant level 0,013 < 0,05; (2) leverage has a influence on the Islamic Social Reporting disclosure with significant level 0,026 < 0,05, (3) sharia compliance does not have a influence on the Islamic Social Reporting disclosure; (4)size of sharia supervisory boards has a influence on the Islamic Social Reporting disclosure with significant level 0 < 0,05.
Keywords:Profitability, Leverage, Sharia Compliance, Size of Sharia Supervisory Board, Islamic Social Reporting Disclosure.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0059)
02 03. 120 (0059)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0059)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0059)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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