Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Social Governance Score Terhadap Islamic Social Reperting (studi kasus pada bank syariah Indonesia yang terdaftar di BEI periode 2015-2017)
| Main Authors: | Ervani, Devi, Karya, Detry, Yusnita, Raja Ria |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://repository.uir.ac.id/1055/1/Pengaruh%20Ukuran%20Perusahaan%2C%20Profitabilitas%2C%20Laverage%2C%20Dan%20Social%20Governance%20Score%20Terhadap%20Islamic%20Social%20Reperting.pdf http://repository.uir.ac.id/1055/ |
Daftar Isi:
- This study aims to determine the effect of company size, profitability, leverage and Islamic governance score on the Islamic Social Reporting index in Islamic banking in Indonesia that meets the criteria set by the authors registered with the financial services authority in 2015-2017. The research method used is a quantitative approach. The data in this study are panel data. The analysis technique in this study is multiple linear regression. The results of the study showed that the size of the company, profitability, leverage and the Islamic governance score in a way that has a significant influence on the Islamic Social Reporting index. Firm size, profitability and Islamic governance score partially have a significant influence on the Islamic Social Reporting index, while partial leverage does not have a significant effect on the Islamic Social Reporting disclosure index. The results of this study are expected to broaden important knowledge for investors and business practitioners and add knowledge in the field of disclosure of company reports in accordance with Islamic principles. Keywords: Company size, Profitability, Leverage, Islamic governance score, Islamic social reporting