DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) OLEH BANK SYARIAH DI INDONESIA DAN MALAYSIA

Jurnal Ekonomi Syariah Teori dan Terapan

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Title DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) OLEH BANK SYARIAH DI INDONESIA DAN MALAYSIA
 
Creator Risqi, Muhammad Indra Maulana
Septriarini, Dina Fitrisia
 
Description ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR di bank syariah Indonesia dan Malaysia. Profitabilitas berpengaruh positif tidak signifikan pada bank syariah di Indonesia maupun di Malaysia. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap pengungkapan ISR pada bank syariah di Indonesia dan Malaysia tahun 2015-2019. Implikasi penelitian ini adalah memberikan gambaran berkaitan dengan faktor yang mempengaruhi pengungkapan ISR pada bank syariah di Indonesia dan Malaysia.Kata Kunci: Islamic Social Reporting, Pengungkapan,  Bank syariah. ABSTRACTThis study aimed to analyze the effect of the Islamic Governance Score, ownership structure, company age, profitability, and company size partially and simultaneously on ISR disclosure by Islamic banks in Indonesia and Malaysia in 2015-2019. This study uses a quantitative approach with panel data regression techniques. Sampling using purposive sampling with 11 Islamic commercial banks in Indonesia and 6 Islamic banks in Malaysia. This study found that part, the effect of Islamic governance score on ISR disclosure has an effect insignificant negative on Islamic banks in Indonesia and negatively affects Islamic banks in Malaysia. The effect of ownership structure on ISR disclosure has a significant negative impact on Islamic banks in Indonesia and has a negative and insignificant effect on Islamic banks in Malaysia. Age and company size significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia. Profitability has a positive and insignificant impact on Islamic banks in Indonesia and Malaysia. Simultaneously, all independent variables significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia in 2015-2019. 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Publisher Universitas Airlangga
 
Contributor
 
Date 2021-07-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-journal.unair.ac.id/JESTT/article/view/26151
10.20473/vol8iss20214pp413-425
 
Source Jurnal Ekonomi Syariah Teori dan Terapan; Vol 8, No 4 (2021): Juli-2021; 413-425
2502-1508
2407-1935
 
Language eng
 
Relation https://e-journal.unair.ac.id/JESTT/article/view/26151/pdf
https://e-journal.unair.ac.id/JESTT/article/downloadSuppFile/26151/8516
 
Rights Copyright (c) 2021 Muhammad Indra Maulana Risqi, Dina Fitrisia Septriarini
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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