PENGARUH KINERJA KEUANGAN, UKURANPERUSAHAAN DANMEKANISME CORPORATE GOVERNANCE TERHADAPPENGUNGKAPANISLAMIC SOCIAL REPORTING (ISR)

SUDRAJAT, WAWAN

dc.contributor.advisor	DARMA, EMILE SATIA
dc.contributor.author	SUDRAJAT, WAWAN
dc.date.accessioned	2018-01-04T07:50:26Z
dc.date.available	2018-01-04T07:50:26Z
dc.date.issued	2017-12-22
dc.identifier.uri	http://repository.umy.ac.id/handle/123456789/16602
dc.description	Pengungkapan tanggung jawab sosial di Indonesia telah mengalami peningkatan termasuk perbankan syariah. Pengukuran pengungkapan tanggung jawab sosial yang digunakan oleh perbankan syariah masih menggunakan Global Reporting Index (GRI) sebagai acuannya padahal saat ini banyak isu penggunaan Islamic Social Reporting (ISR) yang sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), ukuran perusahaan, ukuran Dewan Komisaris, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting (ISR) pada perbankan syariah di Indonesia.Populasi dari penelitian ini adalah seluruh bank umum syariah di Indonesia periode tahun 2011-2015. Jumlah sampel yang diuji sebanyak 10 bank umum syariah yang dipilih dengan metode purposive sampling.Penelitian ini menganalisis laporan tahunan perusahaan dengan metode content analysis. Teknik analisis dari penelitian ini menggunakan analisis deskripstif dan analisis statistik.Hasil penelitian menunjukkan bahwa Ukuran perusahaan, berpengaruh positif terhadap pengungkapan Islamic Social Reporting di Indonesia, sedangkan ROA, CAR, FDR, ukuran Dewan Komisaris dan ukuran Dewan Pengawas Syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting perbankan syariahdi Indonesia.Saran yang berkaitan dengan hasil penelitian ini yaitu pemerintah disarankan mengeluarkan peraturan/undang-undang khusus yang berkaitan dengan praktik dan pengungkapan ISR, bagi peneliti selanjutnya disarankan menambahkan variabel eksogen lain yang diduga berpengaruh terhadap pengungkapan ISR dan menambah tahun pengamatan agar lebih menggambarkan pengungkapan ISR pada Bank Umum Syariah di Indonesia.	en_US
dc.description.abstract	Social responsibility disclosure in Indonesia has increased including sharia banking. The measurement of responsibility disclosure used in sharia banking still uses Global reporting index (GRI) as a refrence whereas nowdays there have been many issues of the use of Islamic Social Reporting (ISR) thas is more appropriate with sharia principles. This research aimed at finding out the influnce of Return on Asset (ROA), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Company size, the size of the Board of Commissioners, the size of the Board Sharia Supervisor toward Islamic Social Reporting (ISR) on sharia banking in Indonesia. The population of the research was all sharia banks in Indonesia in 2011-2015 periods. The number of samples tested was 10 sharia banks selected with purposive sampling method. The research analyzed the annual report of the companies with content analysis method. The analysis technique of the used descriptive and statistical analyses. The result of the research showed that the size of the company had positive influence toward Islamic Social Reporting disclosure in Indonesia, while ROA, CAR, FDR, the size of Board of Commissioners, and the size of the Board of Sharia Supervisor did not influence toawrds Islamic Social Reporting disclosure of sharia banking in Indonesia. The suggetion related to the result of the reserch was for the goverment. It was suggested that the goverment released special regulation/laws related to practice and disclosure of ISR, and for the next resercher, it was suggested to add other exogenous variables that were predicted as having influnce towards ISR disclosure and to add the year of observation so that it described more about the ISR disclosure on Sharia Banking in Indonesia.	en_US
dc.publisher	FE UMY	en_US
dc.subject	Keywords: Sharia Bank, Return on Asset (ROA), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Company size, the size of the Board of Commissioners, the size of the Board Sharia Supervisor toward Islamic Social Reporting (ISR). Kata Kunci: Bank Syariah, Return on Asset (ROA), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), ukuran perusahaan, ukuran Dewan Komisaris, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting (ISR)	en_US
dc.title	PENGARUH KINERJA KEUANGAN, UKURANPERUSAHAAN DANMEKANISME CORPORATE GOVERNANCE TERHADAPPENGUNGKAPANISLAMIC SOCIAL REPORTING (ISR)	en_US
dc.title.alternative	STUDY EMPIRIS PADA PERBANKAN SYARIAHYANG TERDAFTAR DI OJK	en_US
dc.type	Thesis SKR F E 826	en_US