Muhammad Fajri Zulfikar, - (2015) HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DITINJAU DARI INDEKS ISR (ISLAMIC SOCIAL REPORT) DENGAN KINERJA KEUANGAN. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana hubungan tingkat pengungkapan tanggung jawab sosial perusahaan ditinjau dari Islamic Social Report indeks dengan kinerja keuangan yang diproksikan dengan Return on Equity pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan metode purposive sampling dengan sampel 10 Bank Umum Syariah di Indonesia dengan ketersediaan Laporan Tahunan 2011 - 2014. Variabel independen dihitung dengan menggunakan Indeks ISR (Islamic Social Report) yang telah dikembangkan oleh Maali (2010) dari item Pengungkapan sosial standar AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), sedangkan variabel dependen didapat dari ROE yang tercatat dalam Laporan Tahunan Perbankan Syariah. Pengujian hipotesis dalam penilitian ini menggunakan analisis koefisien korelasi. Hasil dari penelitian ini menunjukkan bahwa terdapat hubungan positif yang rendah antara tingkat pengungkapan tanggung jawab sosial berdasar indeks ISR dengan Return on Equity. Hal-hal tersebut mengindikasikan bahwa tingkat pengungkapan tanggung jawab sosial berdasar Indeks ISR belum menjadi faktor penting yang menentukan kinerja keuangan yang diproksikan dengan ROE. ..... The purpose of this research is to determine the relationship between the level of disclosure of corporate social responsibility from Islamic Social Report index point of view and financial performance proxied by Return on Equity in Islamic Banks in Indonesia. This study used purposive sampling method with 10 sample of Islamic Banks in Indonesia with the availability of Annual Report between 2011-2014. The independent variables were calculated using ISR Index (Islamic Social Report) which has been developed by Maali (2010) extended from the social disclosure standard of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the dependent variable obtained from ROE listed in the Annual Report of Islamic Banking. This research used correlation coefficient analysis method. The results from this research indicate that there is a positive correlation between the level of social responsibility disclosure index based on ISR and Return on Equity. These things indicate that the level of social responsibility disclosure index based on ISR not an important factor that determines the financial performance proxied by ROE.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA MUH h-2015 ; Pembimbing I. Budi S. Purnomo, II. ; NIM : 0809298 |
| Uncontrolled Keywords: | Corporate Social Responsibility , Islamic Social Report index , financial performance, Corporate Social Responsibility, Islamic Social Report index, kinerja keuangan. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr Tatang Saja |
| Date Deposited: | 01 Aug 2019 01:55 |
| Last Modified: | 01 Aug 2019 01:55 |
| URI: | http://repository.upi.edu/id/eprint/36535 |
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