DEDY SURIADI Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2025 id Indonesia

Theses

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. FINANCIAL STATEMENTS - ACCOUNTING 657.3 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 1707245 2025-12-24 20:46:57 2025-12-31 11:28:30 machine generated