PENGARUH UKURAN PERUSAHAAN DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH DI INDONESIA
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Suhendi, Syaima Gusniarti
Subject
HF5601 Accounting
Datestamp
2023-08-24 03:52:14
Abstract :
Syaima Gusniarti Suhendi (1630611032) Muhammadiyah University of Sukabumi. THE EFFECT OF COMPANY SIZE AND SHARIA SUPERVISORY BOARD SIZE ON ISLAMIC SOCIAL REPORTING IN SHARIA BANK IN INDONESIA (Supervisors Sulaeman, M.Si and Tina Kartini, S.E., M.E., Sy, S.A.S). This study aims to determine the effect of firm size and the size of the Sharia Supervisory Board on the disclosure of Islamic Social Reporting at Islamic Commercial Banks in Indonesia. The variables used in this study are the size of the company, the size of the Sharia Supervisory Board, and Islamic Social Reporting. This study uses a quantitative approach using secondary data in the form of annual reports taken from each Islamic Commercial Bank website. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2017-2020. The sample of this research is 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2017- 2020. The data analysis technique used is multiple linear analysis. The results show that the size of the company has an effect on the disclosure of Islamic Social Reporting, while the size of the Sharia Supervisory Board has no effect on the disclosure of Islamic Social Reporting.
Syaima Gusniarti Suhendi (1630611032) Muhammadiyah University of Sukabumi. THE EFFECT OF COMPANY SIZE AND SHARIA SUPERVISORY BOARD SIZE ON ISLAMIC SOCIAL REPORTING IN SHARIA BANK IN INDONESIA (Supervisors Sulaeman, M.Si and Tina Kartini, S.E., M.E., Sy, S.A.S). This study aims to determine the effect of firm size and the size of the Sharia Supervisory Board on the disclosure of Islamic Social Reporting at Islamic Commercial Banks in Indonesia. The variables used in this study are the size of the company, the size of the Sharia Supervisory Board, and Islamic Social Reporting. This study uses a quantitative approach using secondary data in the form of annual reports taken from each Islamic Commercial Bank website. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2017-2020. The sample of this research is 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2017- 2020. The data analysis technique used is multiple linear analysis. The results show that the size of the company has an effect on the disclosure of Islamic Social Reporting, while the size of the Sharia Supervisory Board has no effect on the disclosure of Islamic Social Reporting.
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