DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI EMPIRIS PADA PERBANKAN SYARIAH INDONESIA PERIODE 2017-2020)

Mahfira Musdalifah (Universitas Pancabudi, Indonesia)
Hapisuddin Nasution (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidempuan (Ekonomi Syariah, FEBI, UIN Syekh Ali Hasan Ahmad Addary Padangsidempuan), Indonesia)
Muhammad Al Ridho (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidempuan (Ekonomi Syariah, FEBI, UIN Syekh Ali Hasan Ahmad Addary Padangsidempuan), Indonesia)
Syarifuddin Nasution (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidempuan (Perbankan Syariah, FEBI, UIN Syekh Ali Hasan Ahmad Addary Padangsidempuan), Indonesia)
Aldyan Syahputra (UIN Syekh Ali Hasan Ahmad Addary)
Abdul Ikhsan Lubis (UIN Syekh Ali Hasan Ahmad Addary)

Abstract


This study aims to determine and analyze the effect of company size, board of commissioners size, and sharia securities on the disclosure of Islamic social reporting. This type of research in this research is causal quantitative. The population of this study is Islamic banks registered with the Financial Services Authority in 2017-2020. The sample selection method uses a census (saturated sample), so the number of samples used is 13 sample data. Methods of data analysis using multiple linear regression with a significance level of 5%. The study results show that partially company size has a significant negative effect on disclosure of Islamic Social Reporting, Board of Commissioners size has an insignificant negative effect on disclosure of Islamic Social Reporting, and Sharia Securities has an insignificant positive effect on Islamic Social Reporting. Simultaneously Company Size, Board of Commissioners Size, and Sharia Securities affect the disclosure of Islamic Social Reporting.
Keywords: Company Size, Board of Commissioners Size, and Sharia Securities ,Islamic Social Reporting


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DOI: https://doi.org/10.24952/bay.v1i2.6126

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