NDLI: Pengaruh Karakteristik Perusahaan, Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (isr) Pada Perbankan Syariah Di Indonesia

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Pengaruh Karakteristik Perusahaan, Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (isr) Pada Perbankan Syariah Di Indonesia

Content Provider	Semantic Scholar
Author	Armayanti, Yuni
Copyright Year	2018
Abstract	The purpose of this study is to analyze and obtain empirical evidence about the influence of company characteristics, good corporate governance (GCG) and financial performance on Islamic Social Reporting (ISR) disclosures. The population of this study are Islamic Commercial Banks in Indonesia and sampling is taken by purposive sampling method. Data collected are secondary data of the Sharia Bank annual report for 2012-2016. Data analysis is carried out using Exploratory Factor Analysis (EFA) assisted by SPSS 20 the results of theExploratory Factor Analysis (EFA) then followed by hypothesis using multiple linear regression method. The results of the study using Exploratory Factor Analysis (EFA) show the factors of company characteristics that influence the disclosure of Islamic Social Reporting (ISR), namely company size and company age. While the factors of good corporate governance (GCG) that influence Islamic Social Reporting (ISR), namely audit committee, audit committee frequency, board meeting frequency, managerial ownership, composition of female directors, proportion of independent board of commissioners and board siz. Factors of financial performance variables that influence ISR are DER, DTA, FDR, ROE and ROA. The results of the study using multiple linear regression obtained the results that Good Corporate Governance (GCG) and Financial Performance that affect the disclosure of Islamic Social Reporting (ISR), while the characteristics of the company have no effect on Islamic Social Reporting (ISR).
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://dspace.uii.ac.id/bitstream/handle/123456789/11636/3.%20KATA%20PENGANTAR%20dan%20DAFTAR%20ISI%20REVISI%20FIX.pdf?isAllowed=y&sequence=4
Alternate Webpage(s)	https://dspace.uii.ac.id/bitstream/handle/123456789/11636/JURNAL%20PUBLIKASI.pdf?isAllowed=y&sequence=15
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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