PENGARUH ISLAMIC GOVERNANCE SCORE, INVESMENT ACCOUNT HOLDER, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2016-2020)

VURI, FAJAR INDRIANI (2023) PENGARUH ISLAMIC GOVERNANCE SCORE, INVESMENT ACCOUNT HOLDER, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2016-2020). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Islamic Social reporting relevan dibahas dalam Bank Umum Syariah karena beroperasi berlandaskan moral, etika, dan tanggung jawab sosial. Bank umum syariah seharusnya memiliki dimensi spiritual yang lebih banyak serta tidak hanya menghendaki bisnis non riba, namun juga mampu memberikan kesejahteraan bagi masyarakat luas. Pengungkapan Islamic social reporting pada bank umum syariah belum optimal dan perlu diperhatikan karena akan mempengaruhi keberlanjutan operasional. Permasalahan yang dapat mempengaruhi Islamic Social Reporting diantaranya yaitu islamic governance score, investment account Holder, leverage, dan size. Penelitian ini bertujuan untuk mengetahui pengaruh IGC, IAH, leverage, dan size terhadap Islamic social reporting pada bank umum syariah tahun 2016-2020. Metode yang digunakan kuantitatif dengan data sekunder BUS berupa annual report. Populasi dalam penelitian yaitu BUS periode 2016-2020 dan sampel sebanyak 55 dengan menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linear berganda dengan menggunakan bantuan program Eviews 12. Berdasarkan hasil penelitian menunjukan islamic governnace score tidak berpengaruh terhadap islamic social reporting artinya Dewan Pengawas Syariah dalam melaksanakan peran belum optimal karena hanya berorientasi pada persetujuan dan produk-produk yang sesuai syariah dan pengawasan terhadap Islamic social reporting belum maksimal. Dalam islam aktivitas manusia harus dilakukan sesuai dengan dengan ajaran Allah SWT agar mencapai kesejahteraan dunia dan akhirat (falah) hal tersebut sebagaimana dalam Q.S Al�Qasas ayat 77 yang menjelaskan manusia harus berbuat baik kepada sesama serta tidak diperbolehkan untuk membuat kerusakan lingkungan. Invesment Account Holder berpengaruh terhadap islamic social reporting hasil ini menunjukan semakin banyak tingkat kepercayaan masyarakat terhadap perbankan sehingga semakin besar islamic social reporting. Leverage tidak berpengaruh terhadap islamic social reporting, hal ini disebabkan karena dana perusahaan yang diperoleh dari hutang selain digunakan untuk mengoptimalkan profit tetapi juga digunakan untuk meningkatkan citra perusahaan dengan tanggung jawab sosial. Size berpengaruh terhadap islamic social reporting artinya semakin bank syariah yang memiliki total aset yang tinggi maka pengungkapan islmaic social reporting luas. Kata kunci: Islamic Governance Score, Invesment Account Holder, Leverage, Size, Islamic Social Reporting. ABSTRACT Islamic Social reporting is relevant to discuss in Islamic Commercial Banks because they operate based on morals, ethics, and social responsibility. Islamic commercial banks should have more spiritual dimensions and not only want non-usury business, but also be able to provide welfare for the wider community. The disclosure of Islamic social reporting in Islamic commercial banks is not optimal and needs attention because it will affect operational sustainability. Problems that can affect Islamic Social Reporting include Islamic governance score, investment account holder, leverage, and size. This study aims to determine the effect of IGC, IAH, leverage, and size on Islamic social reporting in Islamic commercial banks in 2016-2020. The method used is quantitative with BUS secondary data in the form of annual reports. The population in the study, namely BUS for the period 2016-2020 and a sample of 55 using purposive sampling method. The data analysis technique in this study used multiple linear regression using the help of the Eviews 12 program. Based on the results of the study, it shows that the Islamic governnace score has no effect on Islamic social reporting, meaning that the Sharia Supervisory Board in carrying out its role is not optimal because it is only oriented towards approval and products that are in accordance with sharia and supervision of Islamic social reporting is not optimal. In Islam, human activities must be carried out in accordance with the teachings of Allah SWT in order to achieve the welfare of the world and the hereafter (falah), as in Q.S Al-Qasas verse 77 which explains that humans must do good to others and are not allowed to create environmental damage. Invesment Account Holder has an effect on Islamic social reporting, this result shows that the more the level of public trust in banking, the greater the Islamic social reporting. Leverage has no effect on Islamic social reporting, this is because company funds obtained from debt are not only used to optimize profits but also used to improve the company's image with social responsibility. Size has an effect on Islamic social reporting, meaning that the more Islamic banks that have high total assets, the disclosure of islmaic social reporting is extensive. Keywords: Islamic Governance Score, Investment Account Holder, Leverage, Size, Islamic Social Reporting.

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