Yophy Ariawan, Ahmad (2014) PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2010-2012. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKA.PDF - Published Version Restricted to Registered users only Download (2MB) |
Abstract
This study aims to analyze the influence of corporate governance in Islamic banking in Indonesia that can affect the disclosure of Corporate Social Responsibility (CSR) in the annual reports of Islamic banks. Corporate governance variables used consisted of a number of sharia supervisory board, Cross-Membership, academic qualifications, reputation, Investment Account Holder and the size of the company. The population of this study is that Islamic banking in Indonesia. Selection of the study sample using purposive sampling method with a sample of 10 Islamic banks from 2010-2012, the method of analysis used is multiple regression analysis. The research hypothesis testing using SPSS (Statistical Package for Social Science) version 20 These results indicate that the variable number of sharia supervisory board, and the size of the company has a significant influence on the disclosure of corporate social responsibility, while variable CrossMembership, academic qualifications, reputation, and Investment Account Holder has no effect on the disclosure of Corporate Social Responsibility.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh dari Corporate Governance dalam perbankan syariah di Indonesia yang dapat mempengaruhi pengungkapan Corporate Social Responsibility (CSR) pada laporan tahunan bank syariah. Variabel Corporate Governance yang digunakan terdiri dari jumlah dewan pengawas syariah, Cross-Membership, kualifikasi akademik, reputasi, Investment Account Holder dan ukuran perusahaan. Populasi dari penelitian ini adalah perbankan syariah yang ada di indonesia. Pemilihan sampel penelitian ini menggunakan metode purposive sampling dengan jumlah sampel 10 bank syariah dari tahun 2010-2012, metode analisis yang digunakan adalah analisis regresi berganda. Pengujian hipotesis penelitian ini menggunakan software SPSS (Statistical Package for Social Science) versi 20. Hasil penelitian ini menunjukkan bahwa variabel jumlah dewan pengawas syariah, dan ukuran perusahaan memiliki pengaruh signifikan terhadap pengungkapan Corporate Social Responsibility, sedangkan variabel CrossMembership, kualifikasi akademik, reputasi, dan Investment Account Holder tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility. | |||||||||
| Uncontrolled Keywords: | Corporate Social Responsibility, Number of Sharia Supervisory Board, Cross-Membership, Academic Qualifications, Reputation, Investment Account Holder, Company Size Corporate Social Responsibility, Jumlah Dewan Pengawas Syariah, Cross-Membership, Kualifikasi Akademik, Reputasi, Investment Account Holder, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 14 Apr 2022 12:11 | |||||||||
| Last Modified: | 14 Apr 2022 12:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12758 |
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