Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh islamic social reporting (isr) terhadap kinerja keuangan bank umum syariah di indonesia dengan dewan syariah sebagai variabel moderasi. penelitian ini merupakan penelitian kuantitatif. populasi penelitian adalah perusahaan perbankan syariah atau bank umum syariah di indonesia yang berjumlah 12 perusahaan. penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh total 10 sampel penelitian. data sekunder penelitian berasal dari dokumentasi laporan keuangan yang dimuat di website masing-masing perusahaan. analisis data yang digunakan berupa regresi linier berganda. hasil penelitian menunjukkan bahwa isr tidak berpengaruh signifikan terhadap kinerja keuangan. sedangkan dps tidak memoderasi hubungan isr dengan kinerja keuangan. kata kunci : kinerja keuangan, islamic social reporting, dewan pengawas syariah

This study aims to examine the effect of Islamic Social Reporting (ISR) on Financial Performance of Islamic Banks in Indonesia with Sharia Board as moderating variable. This research is quantitative research. The research population is Islamic banking companies or Islamic commercial banks in Indonesia, with a total population of 12 companies. Determination of the sample using purposive sampling method, in order to obtain a total of 10 iresearch samples. The study's secondary data comes from financial report documentation that are posted on the website of each company. The data analysis used is in the form of multiple linear regression. The result of the study shows that ISR has no significant effect on financial performance. Meanwhile, DPS does not moderate the relationship between ISR and Financial Performance. Keywords: Financial Performanc, Islamic Social Reporting, Sharia Board