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All Journal Laa Maisyir Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi Keuangan dan Bisnis Media Ekonomi E-JURNAL AKUNTANSI
Iwan Fakhruddin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

 1 
Influence of Board Directors, Independent Commissioners, Audit Committee on CSR Afriatun Khasanah; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6194

Abstract

This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This research hypothesis test shows that there is an influence on the educational background of directors. This is because, with more diversity in the educational background of directors, there will be more diversity in supervision, insight, perception, and different skills and expertise on each board of directors, which will complement each other. The variable proportion of independent commissioners also positively affects CSR disclosure. This supports the theory of stakeholders because the decisions taken by the company will be more objective and able to protect all stakeholders. Meanwhile, the variables number of board of directors, representation of women directors, and number of audit committees do not influence CSR.                             Keywords: Size of Board of Directors, Educational Background of Directors, Representation of Female Directors, Proportion of Independent Commissioners, Size Audit Committee, and CSR
Pengungkapan Kepatuhan Syariah: Masa Jabatan Direksi dan Karakteristik Dewan Pengawas Syariah Auliya, Zahra Firdaus Auliya; Iwan Fakhruddin; Azmi Fitriati; Tiara Pandansari
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6613

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh masa jabatan direksi dan karakteristik Dewan Pengawas Syariah (DPS) terhadap kepatuhan syariah. Jenis penelitian kuantitatif dengan sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah tahun 2018-2023 dengan jumlah sampel 84 sampel. Penelitian ini menggunakan tiga tahap analisis data untuk menentukan model regresi linier berganda yang paling tepat. Pengujian yang dilakukan terdiri dari uji Chow, uji Hausman, dan uji Legrange Multiplier. Berdasarkan ketiga pengujian tersebut menunjukkan bahwa dalam penelitian ini model yang terbaik adalah Random Effect Model. Hasil penelitian ini menunjukkan bahwa jumlah rapat DPS berpengaruh positif terhadap pengungkapan kepatuhan syariah, sedangkan masa jabatan direksi berpengaruh negatif dan latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah.
Co-Authors Afriatun Khasanah Ani Kusbandiyah Auliya, Zahra Firdaus Auliya Azmi Fitriati Desi Dwi Priyati Dwi Winarni Elinda Dwi Agus Saputri Hadi Pramono Ira Hapsari Linda Irawati Ni Nyoman Nikunja Vasini Novi Dirgantari Nur Isna Inayati Pratama, Bima Cinintya Rina Mudjiyanti Sandy Hana Widya Sims Sifa, Mufatih Ariska Sifananda Sri Mulyaningsih Suryo Budi Santoso Tiara Pandansari Yanuar Indra Kurniawan Yessy Anggriani