PENGARUH PROFITABILITAS, KINERJA LINGKUNGAN, PENGHARGAAN, DAN ISLAMIC GOVERNMENT SCORE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2015-2019)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Putra, Ade Pradana
Subject
Akuntansi Syariah
Datestamp
2022-10-27 03:32:35
Abstract :
Penelitian ini bertujuan untuk menguji apakah pengaruh profitabilitas, kinerja lingkungan, penghargaan, dan islamic government score terhadap pengungkapan islamic social reporting pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2019. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS v.26. Populasi dari penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2015 hingga 2019. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 12 bank umum syariah sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs www.ojk.go.id/ dan website masing-masing bank umum syariah dengan pengujian hipotesis dengan menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif terhadap pengungkapan Islamic Social Reporting, (2) kinerja lingkungan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (3) penghargaan berpengaruh positif terhadap pengungkapan Islamic Social Reporting, (4) Islamic Governance Score tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan secara keseluruhan, variable profitabilitas, kinerja lingkungan, penghargaan, dan Islamic Governance Score memiliki pengaruh terhadap pengungkapan Islamic Social Reporting This study is aimed to analyze the influence of profitability, environmental performance, awards, and Islamic Governance Score on Islamic Social Reporting disclosure in Islamic commercial banks listed on financial services authority from 2015 to 2019. This research uses descriptive quantitative approach, which is measured using multiple linear regression-based method using SPSS v.26. Population that used in these researches are the Islamic commercial banks listed in financial service authority (OJK) from 2015 to 2019. Sample was determined by purposive sampling method, and get 12 Islamic commercial banks. So, total observation in this research are 60 observations. The data used in this study are secondary data. Data was collected by Financial Services Authority (OJK) official website: www.ojk.go.id/ and website from each Islamic commercial banks. Hypothesis testing are using t test. The results of this study indicate that partially: (1) profitability has significantly positive effect to Islamic Social Reporting disclosure, (2) environmental performance has no significantly affect to Islamic Social Reporting disclosure, (3) awards have significantly positive effect to Islamic Social Reporting disclosure, (4) Islamic Governance Score has no significantly affect to Islamic Social Reporting disclosure. Meanwhile the results overall is profitability, environmental performance, awards, and Islamic Governance Score has significantly effect to Islamic Social Reporting disclosure.
Penelitian ini bertujuan untuk menguji apakah pengaruh profitabilitas, kinerja lingkungan, penghargaan, dan islamic government score terhadap pengungkapan islamic social reporting pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2019. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS v.26. Populasi dari penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2015 hingga 2019. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 12 bank umum syariah sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs www.ojk.go.id/ dan website masing-masing bank umum syariah dengan pengujian hipotesis dengan menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif terhadap pengungkapan Islamic Social Reporting, (2) kinerja lingkungan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (3) penghargaan berpengaruh positif terhadap pengungkapan Islamic Social Reporting, (4) Islamic Governance Score tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan secara keseluruhan, variable profitabilitas, kinerja lingkungan, penghargaan, dan Islamic Governance Score memiliki pengaruh terhadap pengungkapan Islamic Social Reporting This study is aimed to analyze the influence of profitability, environmental performance, awards, and Islamic Governance Score on Islamic Social Reporting disclosure in Islamic commercial banks listed on financial services authority from 2015 to 2019. This research uses descriptive quantitative approach, which is measured using multiple linear regression-based method using SPSS v.26. Population that used in these researches are the Islamic commercial banks listed in financial service authority (OJK) from 2015 to 2019. Sample was determined by purposive sampling method, and get 12 Islamic commercial banks. So, total observation in this research are 60 observations. The data used in this study are secondary data. Data was collected by Financial Services Authority (OJK) official website: www.ojk.go.id/ and website from each Islamic commercial banks. Hypothesis testing are using t test. The results of this study indicate that partially: (1) profitability has significantly positive effect to Islamic Social Reporting disclosure, (2) environmental performance has no significantly affect to Islamic Social Reporting disclosure, (3) awards have significantly positive effect to Islamic Social Reporting disclosure, (4) Islamic Governance Score has no significantly affect to Islamic Social Reporting disclosure. Meanwhile the results overall is profitability, environmental performance, awards, and Islamic Governance Score has significantly effect to Islamic Social Reporting disclosure.
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