Artikel Ilmiah : C1C018102 a.n. FAUZIYAH ILMI MAULIDA
| NIM | C1C018102 |
|---|---|
| Namamhs | FAUZIYAH ILMI MAULIDA |
| Judul Artikel | PENGARUH INVESTMENT ACCOUNT HOLDER, UKURAN ENTITAS, DAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2020 |
| Abstrak (Bhs. Indonesia) | Setiap aset keuangan Islam mengalami peningkatan, terutama sektor perbankan Syariah. Maka, salah satu konsekuensi yang harus dihadapi adalah pelaksanaan tanggung jawabnya terhadap lingkungan sosial. Sehingga muncul konsep Islamic Social Reporting (ISR) yang sesuai dengan prinsip syariah untuk membantu para investor muslim dalam mengambil keputusan, sekaligus membantu entitas syariah dalam memenuhi kewajiban sosialnya. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh Investment Account Holder, Ukuran Entitas, dan Dewan Pengawas Syariah terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode 2017-2020. Penelitian ini dilandasi Teori Stakeholder, Teori Legitimasi, dan Shariah Enterprise Theory. Teknik pengambilan sampel yakni purposive sampling dan diperoleh sampel sebanyak 13 Bank Umum Syariah (BUS). Data sekunder dan teknik pengumpulan datanya menggunakan metode dokumentasi. Teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji ketepatan model, dan pengujian hipotesis. Hasil penelitian menunjukkan investment account holder tidak berpengaruh positif terhadap islamic social reporting, ukuran entitas berpengaruh positif terhadap islamic social reporting, dan frekuensi rapat dewan pengawas syariah tidak berpengaruh terhadap Islamic social reporting. |
| Abtrak (Bhs. Inggris) | Every Islamic financial asset has increased, especially the Islamic banking sector. Thus, one of the consequences that must be faced is the implementation of its responsibility towards the social environment. So that the concept of Islamic Social Reporting (ISR) appears which is in accordance by sharia principles to assist Muslim investors in making decisions, as well as assisting sharia entities in fulfilling their social obligations. Therefore, this study aims to determine the effect of Investment Account Holders, Entity Size, and Sharia Supervisory Boards on Islamic Social Reporting in Islamic Commercial Banks in Indonesia for the 2017-2020 period. This research is based on Stakeholder Theory, Legitimacy Theory, and Shariah Enterprise Theory. The sampling technique was purposive sampling and a sample of 13 Sharia Commercial Bank (SCB) was obtained. Secondary data and data collection techniques using the documentation method. Data analysis techniques used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, model accuracy test, and hypothesis testing. The results of the study show investment account holders have no positive effect on Islamic social reporting, entity size has a positive effect on Islamic social reporting, and the frequency of meetings of the sharia supervisory board has no effect on Islamic social reporting. |
| Kata kunci | Investment Account Holder, Ukuran Entitas, Islamic Social Reporting, BUS, Frekuensi Rapat DPS |
| Pembimbing 1 | Dr. Dewi Susilowati, M.Si, Ak., CA |
| Pembimbing 2 | Dra. Permata Ulfah, M.Si, Ak., CA |
| Pembimbing 3 | |
| Tahun | 2023 |
| Jumlah Halaman | 16 |
| Tgl. Entri | 2023-06-08 16:26:38.657092 |