Pengaruh Profitabilitas, Kepemilikan Institusional dan Kinerja Lingkungan Terhadap Islamic Social Reporting
DOI:
https://doi.org/10.30595/kompartemen.v18i2.7700Abstract
Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, kepemilikan institusional, dan kinerja lingkungan Bank Umum Syariah terhadap pengungkapan Islamic Social Reporting (ISR) pada perbankan syariah di Indonesia. Sampel yang digunakan adalah Bank Umum Syariah di Indonesia yang menerbitkan laporan tahunan dari periode 2016-2018 sebanyak 33 laporan tahunan dari 11 Bank Umum Syariah . Teknik untuk menguji hipotesis adalah analisis regresi linear berganda dengan menggunakan program SPSS IBM Statistics 26. Hasil pengujian menunjukkan bahwa profitabilitas, kepemilikan institusional, dan kinerja lingkungan secara parsial tidak berpengaruh terhadap pengungkapan ISR.Analisis lebih lanjut dilakukan untuk menguji pengaruh seluruh variabel terhadap masing-masing tema dalam indeks ISR. Hasil analisis ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap Islamic Social Reporting (ISR) , kepemilikan institusional berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), kinerja lingkungan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR).
Kata kunci :Islamic Social Reporting, Profitabilitas, kepemilikan institusional, kinerja lingkungan.
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