Electronic Theses and Dissertation

The effect of company size, board of directors size, profitability, leverage on islamic social reporting in sharia commercial banks in indonesia by : dedy suriadi npm : 1701203010042 supervisor : 1. dr. aliamin, s.e., m.si., ak., c.a. 2. dr. ratna mulyany, bacc., msacc abstract this study aims to examine the effect of firm size, board of directors size, profitability, leverage on islamic social reporting in islamic commercial banks in indonesia. the population in this study were all islamic commercial banks in indonesia as many as 14 islamic commercial banks in the 2016-2019 period. the sampling technique is a saturated sampling technique which is often called the census method. sources of data in this study using secondary data. the analytical method used is multiple linear regression analysis. the results of this study indicate that the size of the company, the size of the board of directors, profitability, and leverage together have an effect on islamic social reporting (isr) in islamic commercial banks in 2016-2019. furthermore, company size has a negative effect on isr. the size of the board of directors has a positive effect on isr. profitability has a negative effect on isr, and leverage has a negative effect on isr in islamic commercial banks in 2016-2019. keywords: company size, board of directors, profitability, leverage, islamic social reporting.

PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN DIREKSI, PROFITABILITAS, LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA Oleh : Dedy Suriadi NPM : 1701203010042 Pembimbing : 1. Dr. Aliamin, S.E., M.Si., Ak., C.A. 2. Dr. Ratna Mulyany, BACC., MSACC ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengaruh ukuran perusahaan, ukuran dewan direksi, profitabilitas, leverage terhadap islamic social reporting pada bank umum syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia sebanyak 14 Bank Umum Syariah dalam rentang waktu 2016-2019. Teknik pengambilan sampel yaitu teknik sampling jenuh yang sering disebut metode sensus. Sumber data dalam penelitian ini menggunakan data sekunder. Metode analisis yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, ukuran dewan direksi, profitabilitas, dan leverage secara bersamasama berpengaruh terhadap Islamic Social Reporting (ISR) pada Bank Umum Syariah tahun 2016-2019. Selanjutnya ukuran perusahaan berpengaruh negatif terhadap ISR. Ukuran dewan direksi berpengaruh positif terhadap ISR. Profitabilitas berpengaruh negatif terhadap ISR, dan leverage berpengaruh negatif terhadap ISR pada Bank Umum Syariah tahun 2016-2019. Kata Kunci: Ukuran Perusahaan, Dewan Direksi, Profitabilitas, Leverage, Islamic Social Reporting.