| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | ANIESATUN, TSANI | |
| dc.date.accessioned | 2018-04-11T06:06:18Z | |
| dc.date.available | 2018-04-11T06:06:18Z | |
| dc.date.issued | 2018-01-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/18420 | |
| dc.description | Penelitian ini bertujuan untuk menguji secara empiris pengaruh dewan pengawas syariah, komisaris independen, investment account holder, profitabilitas dan likuiditas terhadap Islamic Social Reporting. Populasi dalam penelitian ini adalah Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan.
Data yang digunakan pada penelitian ini adalah data sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria Bank Umum Syariah yang mempublikasikan laporan tahunan secara lengkap tahun 2012-2016. Pengumpulan data dilakukan dengan metode studi dokumentasi, data diperoleh dari laporan tahunan Bank Umum Syariah melalui official website masing-masing bank. Metode statistik menggunakan Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t.
Hasil penelitian ini menunjukkan bahwa investment account holder berpengaruh positif signifikan terhadap pengungkapan Islamic Social Reporting, dewan pengawas syariah dan likuiditas berpengaruh negatif signifikan terhadap pengungkapan Islamic Social Reporting, komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan Islamic social reporting. | en_US |
| dc.description.abstract | This research was aimed to examine empiricially the influence of the sharia supervisory board, independent commissioner, investment account holder, profitability and likuidity on islamic social reporting disclosure. The population in this study are all Islamic banks in Indonesia registered in the financial services authority.
The data used in this research are secondary data. The sample taken using purposive sampling with the criteria of Islamic banks which publish annual report complete from 2012-2016. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.
The result of this research showed that investment account holder significantly positive influence on islamic social reporting disclosure, sharia supervisory board and liquidity significantly negative influence on islamic social reporting disclosure, independent commissioner, and profitability doesn’t significantly influence on islamic social reporting disclosure | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Sharia Supervisory Board, Independent Commissioner, Investment Account Holder, Profitability and Likuidity. Dewan Pengawas Syariah, Komisaris Independen, Investment Account Holder, Profitabilitas dan Likuiditas | en_US |
| dc.title | PENGARUH DEWAN PENGAWAS SYARIAH, KOMISARIS INDEPENDEN, INVESTMENT ACCOUNT HOLDER, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2012-2016) | en_US |
| dc.type | Thesis
SKR
FEB
037 | en_US |
