PENGARUH DEWAN PENGAWAS SYARIAH, KOMISARIS INDEPENDEN, INVESTMENT ACCOUNT HOLDER, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING
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