Neng Hasnah Siti Aminah, - (2023) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING: Studi Komparatif Pada Sektor Perbankan Syariah di Indonesia dan Malaysia Periode 2019-2021. S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1902237_Title.pdf Download (558kB) |
|
Text
S_PEA_1902237_Chaptetr1.pdf Download (131kB) |
|
Text
S_PEA_1902237_Chaptetr2.pdf Restricted to Staf Perpustakaan Download (344kB) |
|
Text
S_PEA_1902237_Chaptetr3.pdf Download (298kB) |
|
Text
S_PEA_1902237_Chaptetr4.pdf Restricted to Staf Perpustakaan Download (448kB) |
|
Text
S_PEA_1902237_Chaptetr5.pdf Download (73kB) |
|
Text
S_PEA_1902237_Appendix.pdf Restricted to Staf Perpustakaan Download (1MB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap pengungkapan Islamic Social Reporting dengan studi komparatif pada sektor perbankan syariah di Indonesia dan Malaysia. Metode penelitian yang digunakan dalam penelitian ini adalah metode komparatif dengan pendekatan kuantitatif. Populasi pada penelitian ini yaitu perusahaan sektor perbankan syariah di Indonesia dan Malaysia. Metode pengambilan sampel dalam penelitian ini menggunakan nonprobability sampling dengan teknik purposive sampling dan memperoleh 40 perbankan syariah sebagai sampel yang terdiri dari 29 perbankan syariah di Indonesia dan 11 perbankan syariah di Malaysia. Data yang digunakan adalah data sekunder yang diperoleh dari annual reports (laporan tahunan) perbankan syariah. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linier berganda dengan alat bantu software SPSS. Hasil penelitian pada sektor perbankan syariah di Indonesia periode 2019-2021 bahwa secara parsial baik profitabilitas maupun leverage berpengaruh negatif terhadap pengungkapan Islamic Social Reporting. Namun, secara simultan berpengaruh positif terhadap pengungkapan Islamic Social Reporting. Pada sektor perbankan syariah di Malaysia bahwa baik secara parsial atau simultan variabel profitabilitas dan leverage berpengaruh positif terhadap pengungkapan Islamic Social Reporting. Sedangkan pada sektor perbankan syariah di Indonesia dan Malaysia secara parsial variabel profitabilitas maupun leverage berpengaruh negatif terhadap pengungkapan Islamic Social Reporting. Namun, secara simultan berpengaruh positif terhadap pengungkapan Islamic Social Reporting. This study aims to determine the effect of profitability and leverage on disclosure of Islamic Social Reporting with comparative studies in the Islamic banking sector in Indonesia and Malaysia. The research method used in this study is a comparative method with a quantitative approach. The population in this study are companies in the Islamic banking sector in Indonesia and Malaysia. The sampling method in this study used nonprobability sampling with a purposive sampling technique and obtained 40 Islamic banks as a sample consisting of 29 Islamic banks in Indonesia and 11 Islamic banks in Malaysia. The data used is secondary data obtained from annual reports of Islamic banking. Testing the hypothesis in this study using multiple linear regression analysis with SPSS software tools. The results of research on the Islamic banking sector in Indonesia for the 2019-2021 period show that partially both profitability and leverage have a negative effect on disclosure of Islamic Social Reporting. However, it simultaneously has a positive effect on Islamic Social Reporting. In the Islamic banking sector in Malaysia that either partially or simultaneously the profitability and leverage variables have a positive effect on the disclosure of Islamic Social Reporting. Meanwhile, in the Islamic banking sector in Indonesia and Malaysia partially, the profitability and leverage variables have a negative effect on the disclosure of Islamic Social Reporting. However, it simultaneously has a positive effect on Islamic Social Reporting.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?user=ZjwzNP8AAAAJ&hl=en&authuser=3 ID SINTA Dosen Pembimbing Elis Mediawati: 6009471 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, dan Pengungkapan Islamic Social Reporting |
| Subjects: | B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Neng Hasnah Siti Aminah |
| Date Deposited: | 21 Jul 2023 03:14 |
| Last Modified: | 21 Jul 2023 03:14 |
| URI: | http://repository.upi.edu/id/eprint/93514 |
Actions (login required)
 |
View Item |