Janah, Anisa Binti Roikatul (2024) PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN ISLAMICITY PERFORMANCE INDEX TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2018-2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The aim of this research is to examine and establish the effect of islamic corporate governance is proxied by sharia supervisory board and audit committee on islamic social reporting disclosure along islamicity performance index is proxied by profit sharing ratio and zakat performance ratio on islamic social reporting disclosure. The method used in this research is quantitative method using secondary data obtained by annual report of Islamic commercial banks in Indonesia listed by financial services authority in 2018-2022. The sample of research use purposive sampling technique to obtain 12 islamic commercial banks. The analytical technique used in this research is Statistical Package for Social Science (SPSS) with the help of IBM SPSS 25 software. The result shows that the sharia supervisory board has a positive significant on islamic social reporting disclosures, profit sharing ratio has a positive significant on islamic social reporting disclosures, zakat performance ratio has a positive significant on islamic social reporting disclosures, and audit committee has insignificant on islamic social reporting disclosures Keywords: Sharia Supervisory Board; Audit Committee, Profit Sharing Ratio; Zakat Performance Ratio; Islamic Social Reporting Disclosures
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | anisa janah 14 | ||||||||
| Date Deposited: | 23 Jul 2024 02:32 | ||||||||
| Last Modified: | 23 Jul 2024 02:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27056 |
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