Pengaruh Profitabilitas, Leverage, Ukuran Dewan Komisaris dan Komite Audit Terhadap Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia
Daftar Isi:
- This study aims to determine the effect profitability, leverage, size of board of commissioners and audit committee on disclosure of islamic social reporting on islamic banks registered with the Financial Services Authority (OJK). This study used secondary data from the bank official website. The sample selection method was done through saturation sampling that 12 Islamic banks were registered in the Financial Services Authority (OJK) in 2012-2018. The data analysis was done by using multiple linear regression test analysis tool with SPSS IBM 23 program and classic assumption tests. The hypothesis tests were done by performing t test, f test, and determination (R2). The results of the data analysis or multiple linear regressions showed that the partially profitability variable and board of commissioners variable did not have a influence on Islamic social reporting disclosure. On the other hand, the leverage variable and audit committee variable influence on islamic social reporting disclosure. Simultaneously, the profitability, leverage, size of board of commissioners and audit committee had effect on islamic social reporting. Keywords: profitability, leverage, size of board of commissioners, audit committee, islamic social reporting