Gatandi, Tanstadhica Ainun, - (2021) Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR): Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Disclosure of social responsibility that is used today or what is called Corporate Social Responsibility is still conventional and the measurement used is still referring to the Global Reporting Initiative Index, where the indicators are still limited to material aspects. With these limitations, there has been a lot of discussion about the disclosure of social responsibility in accordance with sharia principles, namely Islamic Social Reporting. This study aims to analyze the effect of Company Age, Sharia Supervisory Board Size, Profitability, and Liquidity on the disclosure of Islamic Social Reporting at Islamic Commercial Banks in Indonesia in 2015-2019. Sampling was done by means of purposive sampling technique at 10 Islamic Commercial Banks with an observation period of five years, in order to obtain 50 samples. Data collection is carried out using secondary data from the annual report of each Islamic Commercial Bank. The analysis in this study uses panel data regression using the Eviews 10 software program. The results show that the best model used in this study is the Fixed Effect Model. In addition, based on the results of the F test, it shows that simultaneously all variables have a significant effect on the disclosure of Islamic Social Reporting. Meanwhile, based on the results of the T test, it shows that the variables of Company Age and Size of the Sharia Supervisory Board have a significant effect on the disclosure of Islamic Social Reporting, while the Profitability and Liquidity variables have no effect on the disclosure of Islamic Social Reporting.

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