CD Tesis

Pengaruh Corporate Governance Terhadap Pengungkapan Islamic Social Reporting (ISR) Dengan Profitabilitas Sebagai Variabel Intervening Pada Perbankan Syariah Di Indonesia Dan Malaysia

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The aim of this research is to know and analyze of good corporate governance to disclosure Islamic Social Reporting (ISR) with profitability as an intervening variable of islamic bank in indonesia and malaysia with the sampling technique by purposive sampling. The data analysis is using the path analysis method. The results showed profitability, sharia supervisory board meetings, commissioners board, audit committee, audit committee meetings that affect to Islamic Social Reporting (ISR) in indonesia. While the multiple directorship of sharia supervisory board, commissioners meeting does not affect to Islamic Social Reporting (ISR) in indonesia. The multiple directorship of sharia supervisory board, profitability, sharia supervisory board meetings, audit committee that affect to Islamic Social Reporting (ISR) in malaysia. While commissioners board, commissioners board meetings, audit committee meetings does not affect to Islamic Social Reporting (ISR) in malaysia. The multiple directorship of sharia supervisory board, sharia supervisory board meetings, commissioners board, audit committee that affect to profitability in indonesia. While commissioners board meetings, audit committee meetings does not affect the profitability in indonesia. Commissioners board, audit committee that affect to profitability in malaysia. While the multiple directorship of sharia supervisory board, sharia supervisory board meetings, commissioners board meetings, audit committee meetings does not affect the profitability in malaysia. Commissioners board, commissioners board meetings that affect to Islamic Social Reporting (ISR) through profitability as mediation in indonesia. While the multiple directorship of sharia supervisory board, sharia supervisory board meetings, audit committee, audit committee meetings does not affect to Islamic Social Reporting (ISR) through profitability as mediation in indonesia. The multiple directorship of sharia supervisory board, sharia supervisory board meetings, commissioners board, commissioners board meetings, audit committee, audit committee meetings, does not affect to Islamic Social Reporting (isr) through profitability as mediation in malaysia. There is no difference in Islamic Social Reporting practice in indonesia and malaysia. Keyword: Islamic Social Reporting (ISR), the multiple directorship of sharia supervisory board, sharia supervisory board meetings, commissioners board, commissioners board meetings, audit committee, audit committee meetings, profitability.

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Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07. 220 (0060)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xvii, 298 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07. 220 (0060)

Tipe Isi

-

Tipe Media

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Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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