Pengaruh sharia governance, capital adequacy ratio (CAR), financing to deposit ratio (FDR) terhadap pengungkapan islamic social reporting

DETAIL KOLEKSI

Pengaruh sharia governance, capital adequacy ratio (CAR), financing to deposit ratio (FDR) terhadap pengungkapan islamic social reporting

Oleh : Lala Handayani

Info Katalog

Nomor Panggil : 023002008011

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Harti Budi Yanti

Subyek : Bank and banks - Islamic;Banks management

Kata Kunci : Islamic social reporting, sharia supervisory board, capital adequacy ratio, financing to deposit rat

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023002008011_Halaman-Judul.pdf	14
2.	2023_TA_SAK_023002008011_Lembar-Pengesahan.pdf	6
3.	2023_TA_SAK_023002008011_Bab-1-Pendahuluan.pdf	11
4.	2023_TA_SAK_023002008011_Bab-2-Tinjauan-Pustaka.pdf	28
5.	2023_TA_SAK_023002008011_Bab-3-Metodologi-Penelitian.pdf	18
6.	2023_TA_SAK_023002008011_Bab-4-Analisis-dan-Pembahasan.pdf	24
7.	2023_TA_SAK_023002008011_Bab-5-Kesimpulan.pdf	3
8.	2023_TA_SAK_023002008011_Daftar-Pustaka.pdf	4
9.	2023_TA_SAK_023002008011_Lampiran.pdf	12

Abstrak
Abstract

P ada penelitian ini memiliki tujuan untuk mengetahui pengaruh faktor-faktor yangdapat mempengaruhi pengungkapan islamic social reporting pada bank syariah yang terdiriBank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia yang terdaftarpada Otoritas Jasa Keuangan. Penelitian ini menggunakan data sekunder yang diperolehdari laporan tahunan bank syariah periode 2016 sampai dengan 2020. Metode pengambilansampel dalam penelitian menggunakan purposive sampling. Pengujian ini menggunakanmetode analisis regresi data panel menggunakan program Eviews. Berdasarkan uji t hasilpenelitian menunjukkan bahwa frekuensi rapat dewan pengawas syairah berpengaruhpositif terhadap pengungkapan islamic social reporting. Ukuran dewan pengawas syariah,keahlian dewan pengawas syariah, capital adequacy ratio, dan financing to deposit ratiotidak berpengaruh terhadap pengungkapan islamic social repoting.

T he purpose of this study is to know the impact of these factors on Islamic Social Repoting disclosure in the Islamic banks consisting of Islamic Commercial Banking and Islamic Banking Syariah in Indonesia listed in Otoritas Jasa Keuangan. This study usessecondary data obtained from Islamic banksâ€™s annual report from the period 2016 to 2020.The sampling method used in this study was purposive sampling technique. The analysis technical in this study used panel data regression analysis method using eviews program.Based on the result of the T test, it shows that frequency of sharia supervisory board meeting has a significant effect on islamic social reporting disclosure. Meanwhile, the size of sharia supervisory board, the sharia supervisory board expertise, capital adequacy ratio, andfinancing to deposit ratio have no significant effect on Islamic social repoting disclosure