| dc.contributor.advisor | NUGRAHENI,PENI | |
| dc.contributor.author | IDRAKY, KASYFI | |
| dc.date.accessioned | 2017-11-06T02:19:40Z | |
| dc.date.available | 2017-11-06T02:19:40Z | |
| dc.date.issued | 2017-06-09 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/15740 | |
| dc.description | ISR is a reporting of social responsibility undertaken by the company or sharia
banking. This reporting of social responsibility is a matter of government obligation. This
research was conducted to find out the correlation of factors that can influence the
disclosure of Islamic Social Reporting conducted by sharia banking. The sample used
was taken using purposive sampling. And the data used is secondary data. The variables
used are related to corporate governance mechanisms: the size of the syariah supervisory
board, the size of the board of commissioners, the size of the audit committee, and the
financial performance includes leverage, profitability and liquidity. The research method
is using multiple linear regression in SPSS application. The result of partial test shows
that there are 2 independent variables received and there are 4 independent variables
rejected. The independent variables received are the size of the board of commissioners,
the size of the audit committee and the liquidity. The rejected independent variables are
the size of the sharia supervisory board, leverage, profitability and the liquidity. | en_US |
| dc.description.abstract | ISR merupakan pelaporan tanggung jawab sosial yang dilakukan perusahaan
ataupun perbankan syariah. Pelaporan tangung jawab sosial ini merupakan hal yang di
wajibkan oleh pemerintah. Penelitian ini dilakukan untuk mengetahui hubungan faktorfaktor
yang dapat mempengaruhi pengungkapan Islamic Social Reporting yang
dilakukan oleh perbankan syariah. Sampel yang digunakan diambil menggunakan
purposive sampling. Dan data yang digunakan adalah data sekunder. Variabel yang
digunakan adalah terkait mekanisme corporate governance: ukuran dewan pengawas
syariah, ukuran dewan komisaris, ukuran komite audit, serta kinerja keuangan meliputi
leverage, profitabilitas dan likuiditas. Metode penelitian yaitu menggunakan regresi linier
berganda pada aplikasi SPSS. Hasil uji parsial penelitian yang dilakukan menunjukkan
ada 2 variabel bebas yang diterima dan ada 4 variabel bebas yang ditolak. Variabel bebas
yang diterima adalah ukuran dewan komisaris, ukuran komite audit. Varibel bebas yang
ditolak adalah ukuran dewan pengawas syariah, leverage, profitabilitas dan likuiditas. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | : ISR, ukuran dewan pengawas syariah, ukuran dewan komisaris, ukuran komite audit, leverage, profitabilitas, likuiditas. ISR, Sharia Supervisory Board size, Board size, Audit Committee size, leverage, profitability, liquidity | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING | en_US |
| dc.title.alternative | “STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2012-2015 DI INDONESIA” | en_US |
| dc.type | Thesis
SKR
FE
548 | en_US |
