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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (ISR) (pada Perbankan Syariah di Indonesia Tahun 2011-2015)

dc.contributor.authorEksandy, Arry
dc.contributor.authorHakim, M. Zulman
dc.date.accessioned2017-08-14T08:20:44Z
dc.date.available2017-08-14T08:20:44Z
dc.date.issued2017-07-22
dc.identifier.citationAstuti, Tri Puji. 2014. Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) pada Bank Syariah di Indonesia. Naskah Publikasi Universitas Muhammadiyah Surakarta Fauziah, Khusnul dan Yudho, Prabowo. 2013. Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Indeks. Jurnal Dinamika Akuntansi Vol. 5, No. 1, Maret 2013, pp. 12-20 Fitria, Soraya dan Hartanti, Dwi. 2010. Islam dan Tanggung Jawab Sosial : Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. Simposium Nasional Akuntansi XIII Purwokerto Ghozali, Imam dan Chariri, Imam. 2014. Teori Akuntansi Edisi 4. Semarang: Badan Penerbit Universitas Diponegoro Hadi, Nor. 2014. Corporate Social Responsibility. Yogyakarta : Graha Ilmu Haniffa, Roszaini dan Cooke, T. E. 2005. The Impact of Culture and Governance on Corporate Social Responsibility. Journal of Accounting and Public Policy, 24, 391-430 Haniffa, Roszaini dan Muhammad Hudaib. 2007. Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics pp. 97-116 Haniffa, Roszaini. 2002. Social Reporting Disclosure: An Islamic Perspective. Indonesian Management and Accounting Research, Vol. 1, No. 2, July 2002, pp. 128-146 Hilmi, Utari dan Ali, Syaiful. 2008. Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di BEJ Periode 2004-2006). Simposium Nasional Lestari, Puji. 2013. Determinants Of Islamic Social Reporting In Syariah Banks: Case Of Indonesia. International Journal of Business and Management InventionVolume 2 Issue 10, October, pp.28-34 Lestari, Santi. 2014. Pengaruh Tingkat Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting pada Perbankan Syariah Indonesia tahun 2010-2014. Naskah Publikasi Universitas Negeri Surabaya Maulida, Aldehita Purnasanti dkk. 2014. Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting. Simposium Nasional Akuntansi XVII Semarang Nurhayati, Sri dan Wasilah. 2015. Akuntansi Syariah di Indonesia Edisi 4. Jakarta: Salemba Empat Othman, Rohana et al. 2009. Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Research Journal of Internatıonal Studıes - Issue 12, October Rosiana, Rita dkk. 2015. Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012. Jurnal Bisnis dan Manajemen, Vol. 5, No. 1, April 2015 Siregar dan Utama. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance Terhadap Pengelolaan Laba (Earning Management). Simposium Nasional Akuntansi VII Solo, September 2005, pp. 475-490 Sofyani, Hafiez dkk. 2012. Islamic Social Reporting Index Sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia). Jurnal Dinamika Akuntansi Vol. 4, No. 1, Maret 2012, pp. 36-46 Sugiyono. 2014. Metode Penelitian Bisnis. Bandung: Alfabeta Winarno, Wing Wahyu. 2015. Analisis Ekonometrika dan Statistika dengan EViews. Yogyakarta: UPP STIM YKPN Wiroso. 2011a. Produk Perbankan Syariah. Ebook (online). Jakarta: LPFE Universitas Trisakti, diakses 21 September 2016 Wiroso. 2011b. Akuntansi Transaksi Syariah. Ebook (online). Jakarta: Ikatan Akuntan Indonesia, diakses 19 September 2016 Wulandari, Fitri. 2015. Pengaruh Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Leverage Terhadap Pengungkapan Islamic Social Reporting Studi Empiris pada Perusahaan yang Terdaftar di Daftar Efek Syariah tahun 2014. Naskah Publikasi Universitas Muhammadiyah Surakarta ED PSAK 101 (2014) Penyajian Laporan Keuangan Syariah http://www.bi.go.id/ http://www.ojk.go.id/in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/9214
dc.description.abstractThis study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index. The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program. The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR).in_ID
dc.language.isoidin_ID
dc.publisherMuhammadiyah University Pressin_ID
dc.subjectDisclosure of Islamic Social Reporting (ISR)in_ID
dc.subjectFirm Sizein_ID
dc.subjectProfitabilityin_ID
dc.subjectLeveragein_ID
dc.titlePengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Islamic Social Reporting (ISR) (pada Perbankan Syariah di Indonesia Tahun 2011-2015)in_ID
dc.typeArticlein_ID


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