Pengaruh Leverage, Profitability, Company Age dan Islamic Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting (Studi pada Perusahaan Perbankan Syariah di Indonesia Tahun 2014-2018)
| Main Author: | Tanti Safitri, 1611031035 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2020
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/62086/1/ABSTRAK.pdf http://digilib.unila.ac.id/62086/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/62086/3/SKRIPSI%20FULL%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/62086/ |
Daftar Isi:
- ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitability, company age dan islamic good corporate governance terhadap Pengungkapan Islamic Social Reporting dengan company size sebagai variabel pengontrol pada Bank Umum Syariah di Indonesia. Sumber data penelitian ini adalah data sekunder yang diperoleh melalui website resmi masing-masing Bank Umum Syariah di Indonesia dan Bursa Efek Indonesia. Penilaian pengungkapan ISR berupa nilai (skor) yang diperoleh dari analisis tingkat pengungkapan Islamic Social Reporting (ISR) dengan metode content analysis. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik dan untuk uji hipotesis menggunakan analisis regresi berganda data panel dengan bantuan program Eviews 10. Hasil dari penelitian ini menunjukkan bahwa leverage, profitability dan islamic good corporate governance tidak berpengaruh signifikan terhadap tingkat pengungkapan Islamic Social Reporting. Sedangkan company age dan company size berpengaruh positif signifikan terhadap tingkat pengungkapan Islamic Social Reporting. Kata Kunci : Islamic Social Reporting (ISR), Leverage, Profitability, Company Age, Islamic Good Corporate Governance, dan Company Size ABSTRACT This study aims to analyze the effect of leverage, profitability, company age and Islamic good corporate governance on Islamic Social Reporting Disclosure with company size as a variable control at Islamic Commercial Banks in Indonesia. Data source of this research is secondary data that obtained through official websites of each Islamic Commercial Bank in Indonesia and Indonesia Stock Exchange. Assessment of ISR disclosure is in form of grade (score) that obtained from analysis of level of Islamic Social Reporting (ISR) disclosure using content analysis method. Analysis of data that used in this research is descriptive statistics, classic assumption test and for hypothesis test using analysis of multiple regression data panel with assistance of Eviews 10 program. Results of this study indicate that leverage, profitability and Islamic good corporate governance do not significantly influence the level of Islamic Social Reporting disclosure. Meanwhile, company age and company size have significantly positive effect on the level of Islamic Social Reporting disclosure. Keywords : Disclosure of Islamic Social Reporting (ISR), Leverage, Profitability, Company Age, Islamic Good Corporate Governance, and Company Size