| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | ELIYANA, SITI | |
| dc.date.accessioned | 2020-01-18T04:21:07Z | |
| dc.date.available | 2020-01-18T04:21:07Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/31169 | |
| dc.description | The purpose of this study is to study and obtain empirical evidence about the effect of Leverage, Company Size, Profitability, Independent Board of Commissioners, Institutional Ownership, Environmental Performance on Islamic Social Reporting (ISR) in companies included in the Indonesian Sharia Stock Index (ISSI). The population in this study were all companies included in the ISSI and participated in PROPER in 2015-2017. The sampling method in this research was purposive sampling, so that a total sample of 27 companies was obtained. Technical analysis is done by multiple regression methods and classical assumption tests. The results showed that the size of the company and the independent board of commissioners positively influenced the disclosure of Islamic Social Reporting, while leverage, profitability, institutional ownership and environmental performance did not affect the disclosure of Islamic Social Reporting. | en_US |
| dc.description.abstract | Tujuan dari penelitian ini adalah untuk mempelajari dan mendapatkan bukti empiris tentang pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Dewan Komisaris Independen, Kepemilikan Institusional, Kinerja Lingkungan terhadap Islamic Social Reporting (ISR) pada perusahaan yang termasuk dalam daftar Indeks Saham Syariah Indonesia (ISSI). Populasi dalam penelitian ini adalah semua perusahaan yang termasuk dalam ISSI dan mengikuti PROPER pada tahun 20152017. Metode pengambilan sampel dalam penelitan ini adalah purposive sampling, sehingga diperoleh total sampel sebanyak 27 perusahaan. Teknis analisis dilakukan dengan metode regresi berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan dewan komisaris independen berpengarug positif terhadap pengungkapan Islamic Social Reporting, sedangkan leverage, profitabilitas, kepemilikan institusional dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | ENVIRONMENTAL PERFORMANCE | en_US |
| dc.subject | KINERJA LINGKUNGAN | en_US |
| dc.subject | INSTITUTIONAL OWNERSHIP | en_US |
| dc.subject | KEPEMILIKAN INSTITUSIOANL | en_US |
| dc.subject | INDEPENDENT BOARD OF COMMISSIONERS | en_US |
| dc.subject | DEWAN KOMISARIS INDEPENDEN | en_US |
| dc.subject | PROFITABILITY | en_US |
| dc.subject | PROFITABILITAS | en_US |
| dc.subject | COMPANY SIZE | en_US |
| dc.subject | UKURAN PERUSAHAAN | en_US |
| dc.subject | LEVERAGE | en_US |
| dc.subject | ISLAMIC SOCIAL REPORTING (ISR) | en_US |
| dc.title | PENGARUH KARAKTERISTIK PERUSAHAAN, KARAKTERISTIK CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING | en_US |
| dc.title.alternative | (Studi Empiris pada Perusahaan yang Terdaftar di Index Saham Syariah Indonesia Tahun 2015-2017) | |
| dc.type | Thesis | en_US |
