PENGARUH KINERJA KEUANGAN, LEVERAGE, SHARIA COMPLIANCE, INVESMENT ACCOUNT HOLDER DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOSIAL RIPORTING (Studi Pada Bank Umum Syariah 2020-2024)

TAUFIK, KURAHMAN (2026) PENGARUH KINERJA KEUANGAN, LEVERAGE, SHARIA COMPLIANCE, INVESMENT ACCOUNT HOLDER DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOSIAL RIPORTING (Studi Pada Bank Umum Syariah 2020-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini bertujuan menguji pengaruh Kinerja Keuangan (X1), Leverage (X2), Shariah Compliance (X3), Investment Account Holder (X4), dan Ukuran Perusahaan (X5) terhadap pengungkapan Islamic Social Reporting (ISR). Menggunakan data panel perusahaan indeks syariah periode 2020–2024, sampel ditentukan melalui metode purposive sampling dan diolah menggunakan regresi Panel Least Squares (PLS) via EViews. Hasil pengujian hipotesis menunjukkan bahwa secara parsial, Leverage (X2), Investment Account Holder (X4), dan Ukuran Perusahaan (X5) berpengaruh signifikan namun negatif terhadap ISR (p < 0,05). Hal ini mengindikasikan bahwa tingginya beban kewajiban dan skala aset cenderung membatasi luas pelaporan sosial demi efisiensi biaya dan mitigasi risiko informasi. Sebaliknya, Kinerja Keuangan (X1) dan Shariah Compliance (X3) tidak berpengaruh signifikan, menunjukkan bahwa profitabilitas dan tingkat kepatuhan syariah bukan merupakan determinan utama kebijakan transparansi sosial pada objek penelitian ini. Temuan ini mengonfirmasi relevansi Teori Sinyal (Signalling Theory) di mana indikator keuangan tertentu dipandang sebagai sinyal risiko yang membatasi pengungkapan sukarela. Implikasi penelitian menyarankan manajemen untuk merekonstruksi pandangan terhadap ISR sebagai investasi strategis guna memperkuat legitimasi dan kepercayaan stakeholders di tengah dinamika kondisi finansial perusahaan. Kata Kunci: Islamic Social Reporting (ISR), Kinerja Keuangan, Leverage, Shariah Compliance, Invesment Acoundt Holder, Ukuran Perusahaan. ABSTRACT This study aims to examine the effect of Financial Performance (X1), Leverage (X2), Shariah Compliance (X3), Investment Account Holders (X4), and Company Size (X5) on Islamic Social Reporting (ISR) disclosure. Using panel data from Sharia-compliant companies for the 2020–2024 period, the sample was determined using purposive sampling and processed using Panel Least Squares (PLS) regression via EViews. The results of the hypothesis testing indicate that partially, Leverage (X2), Investment Account Holders (X4), and Company Size (X5) have a significant but negative effect on ISR (p < 0.05). This indicates that high liability burdens and asset scale tend to limit the scope of social reporting for the sake of cost efficiency and information risk mitigation. Conversely, Financial Performance (X1) and Shariah Compliance (X3) do not have a significant effect, indicating that profitability and Sharia compliance levels are not the primary determinants of social transparency policy in this study. These findings confirm the relevance of Signaling Theory, which views certain financial indicators as risk signals that limit voluntary disclosure. The research's implications suggest that management should reframe its view of ISR as a strategic investment to strengthen legitimacy and stakeholder trust amidst the company's dynamic financial situation.

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