RAHMAWATI, DEBI (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, EFISIENSI BIAYA DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2016-2020. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (Skripsi)
DEBI RAHMAWATI_5554180005_Fulltext.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB I)
DEBI RAHMAWATI_5554180005_01.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB II)
DEBI RAHMAWATI_5554180005_02.pdf Restricted to Registered users only Download (392kB) |
|
Text (BAB III)
DEBI RAHMAWATI_5554180005_03.pdf Restricted to Registered users only Download (360kB) |
|
Text (BAB IV)
DEBI RAHMAWATI_5554180005_04.pdf Restricted to Registered users only Download (361kB) |
|
Text (BAB V)
DEBI RAHMAWATI_5554180005_05.pdf Restricted to Registered users only Download (76kB) |
|
Text (REFERENSI)
DEBI RAHMAWATI_5554180005_REF.pdf Restricted to Registered users only Download (141kB) |
|
Text (LAMPIRAN)
DEBI RAHMAWATI_5554180005_LAMP.pdf Restricted to Registered users only Download (292kB) |
Abstract
This study aims to determine the effect of company size, profitability, leverage, cost efficiency and the size of the sharia supervisory board on Islamic Social Reporting in Islamic banking in Indonesia for the 2016-2020 period. The sampling technique used in this study was purposive sampling, the sample in this study amounted to 12 Islamic banking companies in Indonesia. Methods of data collection using literature study techniques and documentation study techniques. The analysis used is descriptive analysis test, model selection test, regression analysis test, classical assumption test, and statistical test. By using Eviews 9.0 software, the regression measurement results were obtained with Y = 1,2308 – 0,0280 X1 + 0,0064 X2 - 0,0095 X3 + 0,0007 X4 + 0,0155 X5 + E and the data adjusted was 76.5% means that it shows the magnitude of the influence of company size, profitability, leverage, cost efficiency and the size of the sharia supervisory board on Islamic Social Reporting in Islamic banking in Indonesia for the 2016-2020 period. While the remaining 23,5% is influenced by factors that are not included in this study. And from the results of the F test it is known that Fcount > Ftable (13,04 > 2,54) this means that the variable firm size, profitability, leverage, cost efficiency and the size of the sharia board have a significant influence on Islamic Social Reporting in Islamic Banking in Indonesia. The results of the study partially show that the variable company size has a significant negative effect on Islamic Social Reporting, the profitability variable has a significant positive effect on Islamic Social Reporting, while the variables leverage, cost efficiency and the size of the sharia supervisory board have no effect on Islamic Social Reporting. Keywords: Cost Efficiency, Islamic Social Reporting, Leverage, Profitability, The Size of the sharia supervisory board, Firm Size.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya dan ukuran dewan pengawas syariah terhadap Islamic Social Reporting pada perbankan syariah di Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, sampel dalam penelitian ini berjumlah 12 perusahaan perbankan syariah di Indonesia. Metode pengumpulan data menggunakan teknik studi pustaka dan teknik studi dokumentasi. Analisis yang digunakan adalah uji analisis deskrptif, uji pemilihan model, uji analisis regresi, uji asumsi klasik, dan uji ststistik. Dengan menggunakan software Eviews 9.0 diperoleh hasil pengukuran regresi dengan Y = 1,2308 – 0,0280 X1 + 0,0064 X2 - 0,0095 X3 + 0,0007 X4 + 0,0155 X5 + E dan data adjusted sebesar 76,5% berarti menunjukkan besarnya pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya dan ukuran dewan pengawas syariah terhadap Islamic Social Reporting pada perbankan syariah di Indonesia periode 2016-2020. Sedangkan sisanya 23,5% dipengaruhi oleh faktor yang tidak termasuk dalam penelitian ini. Dan dari hasil uji F diketahui bahwa Fhitung > Ftabel (13,04 > 2,54) hal ini berarti bahwa variabel ukuran perusahaan, profitabilitas, leverage, efisiensi biaya dan ukuran dewan pengawas syariah mempunyai pengaruh yang signifikan terhadap Islamic Social Reporting pada Perbankan Syariah di Indonesia. Hasil penelitian secara parsial bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap Islamic social Reporting, variabel profitabilitas berpengaruh positif signifikan terhadap Islamic social Reporting sedangkan variabel leverage, efisiensi biaya dan ukuran dewan pengawas syariah tidak berpengaruh terhadap Islamic social Reporting. Kata kunci: Efisiensi Biaya, Islamic Social Reporting, Leverage, Profitabilitas, Ukuran Dewan Pengawas Syariah, Ukuran Perusahaan. | |||||||||
| Uncontrolled Keywords: | Kata kunci: Efisiensi Biaya, Islamic Social Reporting, Leverage, Profitabilitas, Ukuran Dewan Pengawas Syariah, Ukuran Perusahaan. Keywords: Cost Efficiency, Islamic Social Reporting, Leverage, Profitability, The Size of the sharia supervisory board, Firm Size. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah |
|||||||||
| Depositing User: | Mrs Debi Rahmawati | |||||||||
| Date Deposited: | 20 Mar 2023 13:59 | |||||||||
| Last Modified: | 20 Mar 2023 13:59 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/21940 |
Actions (login required)
 |
View Item |