Neraca
Vol. 13 No. 2 (2017): NERACA

ANALISIS FAKTOR PENENTU PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

Usamah Usamah (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan)
Tutut Dwi Andayani (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan)



Article Info

Publish Date
01 Dec 2017

Abstract

This study aims to determine the effect of the size of the bank on the disclosure of Islamic Social Reporting (ISR) on Islamic banks, as measured by the Islamic Social Reporting (ISR) indeks. The population of this research is all sharia banks that exist in Indonesia. The total sample were tested as many as nine Islamic banks period 2013 – 2016 with purposive sampling method. This research analyzes ISR through annual bank report using content analysis method. The analytical method is using multiple linear regression, before regresed done classical assumption test is the first. The results of this study indicate that from year to year disclosure ISR has increased. Simultanly commisssioners board size variable, frequency of the audit committee meetings, , liquidity, leverage, profitability and the bank size significantly on Islamic Social Reporting (ISR) disclosur. Partially only the bank size variable that significant effect to the Islamic Social Reporting (ISR) diclousure. While for commisssioners board size variable, frequency of the audit committeemeetings, sharia supervisory board size, frequency of the sharia supervisory board meetings, liquidity, leverage, profitability doesn’t have significant effect to the Islamic Social Reporting (ISR) diclousure

Copyrights © 2017






Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) ...