2-7-2024 AKUNTANSI STIE MUHAMMADIYAH CILACAP
Abstract
Oktafiana, 2023. Determinants of Disclosure of Islamic Social Reporting (ISR) in Sharia Commercial Banks Registered at the OJK in 2018 – 2022. Thesis for Bachelor of Accounting Study Program STIE Muhammadiyah Cilacap. Advisor I Tri Nurindayanti Y., SE, M. Si, Ak. Advisor II Eri Kristanto, S. Pd. M.Ak. This study aims to analyze the Effect of Cost Efficiency (X1), Leverage (X2), Institutional Ownership (X3), and Profit Sharing Ratio (X4) on Disclosure of Islamic Social Reporting (ISR) in Islamic Commercial Banks Registered at OJK in 2018 – 2022. The type of data used is secondary data obtained from the official website of each Islamic Commercial Bank. The sample in this study amounted to 51 data from 12 Islamic Commercial Banks which presented financial reports regarding variables related to this research. The analytical method used is descriptive analysis test, multiple regression analysis test, classic assumption test, partial test (t-test), and coefficient of determination test. The results of this study indicate that Cost Efficiency (X1) has no effect on disclosure of Islamic Social Reporting (ISR), Leverage (X2) has an effect on ISR disclosure, Institutional Ownership (X3) has no effect on ISR disclosure, and ProfitSharing Ratio (X4) has no effect on ISR disclosure. The suggestion of this research is that Islamic banking is expected to increase Disclosure of Islamic Social Reporting in its annual report so that it increasingly shows its identity as an Islamic Financial Institution (LKS), with the hope that when ISR increases, the interest of customers or the public to transact at Islamic Commercial Banks also increases. Keywords: Cost Efficiency, Leverage, Institutional Ownership and Profit Sharing Ratio, Disclosure of Islamic Social Reporting
Naskah Publikasi Oktafiana.pdf