SELMA HALIDA, . (2017) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari ukuran perusahaan, umur perusahaan, profitabilitas dan leverage terhadap pengungkapan Islamic Social Reporting. Variabel dependen Islamic Social Reporting diukur dengan melakukan content analysis indeks ISR. Variabel independen ukuran perusahaan diukur dengan proksi Ln total asset, umur perusahaan dengan menghitung tahun sejak beroperasinya perusahaan hingga tahun dilakukannya observasi, profitabilitas diukur dengan Return on Asset (ROA) dan leverage diukur dengan Debt to Total Asset Ratio (DAR). Objek penelitian ini adalah Bank Umum Syariah di Indonesia. Teknik pengambilan sampel dengan menggunakan purposive samping dan diperoleh 11 sampel perusahaan dari total 13 populasi. Periode observasi selama 5 tahun sehingga total sampel adalah 55 sampel. Hasil penelitian ini adalah ukuran perusahaan berpengaruh signifikan pengungkapan Islamic Social Reporting. Sedangkan variabel umur perusahaan, profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan Islamic Social Reporting Bank Umum Syariah yang ada di Indonesia dan terdaftar di OJK tahun 2012-2016. This research aims to determine the effect of firm size, company age, profitability and leverage on the disclosure of Islamic Social Reporting. The Islamic Social Reporting dependent variable is measured by using content analysis method on the items of ISR index. The independent variable firm size is measured by Ln of total asset, firm age is measured by calculating years since the company's operation until the year of observation, profitability is measured by Return on Asset (ROA) and leverage is measured by Debt to Total Asset Ratio (DAR). The object of this study is the Sharia Commercial Bank in Indonesia. This research’s sampling technique is purposive sampling and obtained 11 sample company from the total of 13 population. With 5 years of observation period, the total sample is 55 samples. This research’s result is only the size of the company is significantly influence the disclosure of Islamic Social Reporting. While the company age, profitability and leverage does not affect the disclosure of Islamic Social Reporting of Sharia Commercial Bank in Indonesia and registered in OJK 2012-2016.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1. Tri Hesti Utaminingtyas, SE., M.Si 2. Unggul Purwohedi, SE., M.Si, Ph.D |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | sawung yudo |
| Date Deposited: | 07 Feb 2022 06:16 |
| Last Modified: | 07 Feb 2022 06:16 |
| URI: | http://repository.unj.ac.id/id/eprint/22366 |
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