SETIAWAN, ALDI (2025) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH (Studi Pada Bank Umum Syariah Yang Terdaftar Di OJK Tahun 2020-2023). Skripsi thesis, STIE BANK BPD JATENG.
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2025 ALDI SETIAWAN 12211280 (DAFTAR PUSTAKA).pdf Download (532kB) |
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Abstract
Islamic Social Reporting (ISR) disclosure in Islamic Banks is still not optimal and varies, with some banks achieving high scores while others lag behind. This indicates that the transparency and accountability of Islamic banks in disclosing Islamic values still need to be improved. This study aims to determine to examine the effect of company size, profitability, leverage, and liquidity on Islamic Social Reporting (ISR) in Islamic banking companies listed on the Financial Services Authority from 2020 to 2023. The type of data in this study is secondary data. The analysis method used in this research is the classical assumption test, multiple regression analysis, t-test, f-test and the coefficient of determination. The data sources in this study are financial reports, annual reports of Islamic banking companies registered with the Financial Services Authority (OJK) for 2020-2023. From the research results obtained company size, profitability, leverage and liquidity there is a significant positive effect. Keywords: company size, profitability, leverage, liquidit, islamic social reporting
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Pengungkapan Islamic Social Reporting (ISR) pada Bank Syariah masih belum optimal dan bervariasi, dengan beberapa bank mencapai skor tinggi sementara yang lain tertinggal. Hal ini menunjukkan bahwa transparansi dan akuntabilitas bank syariah dalam mengungkapkan nilainilai Islam masih perlu ditingkatkan. Penelitian ini bertujuan untuk mengetahui untuk meneliti pengaruh dari ukuran perusahaan, profitabilitas, leverage, dan likuiditas terhadap Islamic Social Reporting (ISR) pada perusahaan perbankan syariah yang terdaftar di Otoritas Jasa Keuangan dari tahun 2020 hingga 2023. Jenis data dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi berganda, uji t, f-test dan koefisien determinasi. Sumber data dalam penelitian ini berupa laporan keuangan, laporan tahunan perusahaan perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2020-2023. Dari hasil penelitian diperoleh ukuran perusahaan, profitabilitas, leverage dan likuiditas terdapat pengaruh positif signifikan. |
| Uncontrolled Keywords: | UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS, ISLAMIC SOCIAL REPORTING |
| Subjects: | B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 22 Sep 2025 07:26 |
| Last Modified: | 22 Sep 2025 07:26 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2667 |
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