PENGARUH DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Pada Bank Umum Syariah di Indonesia Periode 2012-2016)
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Date
2018-09
Journal Title
Journal ISSN
Volume Title
Publisher
Jurnal Akuntansi Bisnis & Ekonomi, Fakultas Ekonomi Universitas Widyatama, Vol.4, No.2
Abstract
The purpose of this research is to find out the influence of sharia supervisory
board, profitability, and leverage toward the disclosure of Islamic Social
Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2012-2016 and
test it. Purposing sampling is the technique that been used in this research with
the samples 9 Sharia Commercial Bank during 5 years observation respectively
with the result obtained 45 samples. The analysis technique used in this research
was multiple regressions. The analysis result shows that syaria supervisory
board has a positive significant influenced toward the disclosure of Islamic Social
Reporting (ISR). While profitability and leverage has no significant influenced
toward the disclosure of Islamic Social Reporting (ISR).
Description
Keywords
Sharia Supervisory Board, Profitability, Leverage, Disclosure of Islamic Social Reporting (ISR)