Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Struktur Kepemilikan Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Bank Syariah Di Indonesia

Nurkhasanah, - (2012) Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Struktur Kepemilikan Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Bank Syariah Di Indonesia. Other thesis, STIE Bank BPD Jateng.

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Abstract

ISR is an extension of social reporting which includes not only the expectation of wider society related to the company�s role in the economy, but also spiritual perspective (Haniffa, 2002). An Islamic bank is a unique institution because they do not only focus on economic matters but also on their social roles to their society. Nevertheless, the social function is still not reflected significantlu due to the los level of ISR disclosure. The purpose of this research is to test the effect of firm size, profitability and ownership structure on the Islamic Social Reporting (ISR) disclosure of Islamic Ban in Indonesia. The research sample is Islamic Bank in Indonesia which is listed on BI in 2007-2011. The analysis method that used in this research is multiple linear regression. The result of the research shows that firm size, profitability and ownership structure simultaneously have significantly affect on ISR disclosure. The adjusted R Square in this study is 0,343 or 34.3%. However based on t test, obtained the result that the firm size variables significantly influence the ISR disclosure, while the profitability and ownership structure did not significantly influence the ISR disclosure.

Item Type: Thesis (Other)
Uncontrolled Keywords: Islamic Social Reporting, Firm Size, Profitability, Ownership Structure
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:50
Last Modified: 19 Feb 2024 05:50
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1597

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