Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019)
DOI:
https://doi.org/10.30595/ratio.v2i2.10376Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, islamic social reporting, kepemilikan publik, ukuran dewan pengawas syariah dan jumlah Rapat Dewan Pengawas Syariah terhadap Social Performance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Tahun 2008-2019. Teknik pengampilan sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan pooled unbalance sampel sehingga diperoleh sampel sebanyak 14 perusahaan dengan 114 observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan ukuran dewan pengawas syariah tidak berpengaruh terhadap social performance, sedangkan variabel islamic social reporting dan jumlah rapat dewan pengawas syariah berpengaruh positif terhadap social performance dan variabel kepemilikan publik berpengaruh negatif terhadap social performance.
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The purpose of this study was to determine the effect of intellectual capital, Islamic social reporting, public ownership, the size of the Sharia Supervisory Board and the number of Sharia Supervisory Board Meetings on Social Performance. The population used in this study is a Sharia Commercial Bank registered with the Financial Services Authority during 2008-2019. The sampling technique used was purposive sampling technique using pooled unbalance samples to obtain a sample of 12 companies with 114 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of intellectual capital, public ownership and the size of the sharia supervisory board do not affect social performance. In contrast, the Islamic social reporting variables and the number of sharia supervisory board meetings positively affect social performance.
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