PENGARUH PELAKSANAAN TUGAS DAN TANGGUNG JAWAB DEWAN PENGAWAS SYARIAH PENERBITAN SURAT BERHARGA SYARIAH DAN UKURAN DEWAN KOMISARIS TERHADAP TINGKAT PENGUNGKAPAN ISLAMIC SOSIAL REPORTING ()ISR PADA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

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ABSTRAK
Devi Wahyuni (19110068) : Pengaruh Tugas dan Tanggung Jawab Dewan
Pengawas Syariah, Penerbitan Surat Berharga
Syariah dan Ukuran Dewan Komisaris terhadap
tingkat pengungkapan Islamic Social Reporting
(ISR) pada Bank Syariah yang terdaftar di Bursa
Efek Indonesia Periode 2018-2019.
Dosen Pembimbing : Murniati, SE., M.Si.,Ak.,CSRA
Metode pengumpulan data yang digunakan adalah data skunder yang
diambil melalui website resmi idx (www.idx.co.id) atau website resmi Bank
Syariah yang menjadi sampel dalam penelitian ini. Teknik analisis data dalam
penelitian ini adalah Analisis Deskriptif, Analisis Asumsi Klasik, dan Analisis
Linier Berganda. Berdasarkan penelitian yang dilakukan, terdapat 40 sampel yang
dapat diolah datanya, dan hasil penelitian menunjukkan bahwa 3 variabel yang
mempengaruhi Islamic Social Reporting (ISR) Bank Syariah yaitu: Tugas dan
Tanggung Jawab Dewan Pengawas Syariah berpengaruh negatif dan signifikan,
Penerbitan Surat Berharga Syariah berpengaruh positif dan signifikan dan Ukuran
Dewan Komisaris berpengaruh negatif dan signifikan, selain dari 3 variabel
tersebut dalam Uji Analisis Simultan (Uji-f) semua variabel dinyatakan
berpengaruh terhadap Islamic Social Reporting (ISR) pada Bank Syariah.
Kata Kunci : Islamic Social Reporting (ISR), Dewan Pengawas Syariah,
Penerbitan Surat Berharga, Ukuran Dewan Komisaris.
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ABSTRACT
Devi Wahyuni (19110068) : The Influence of the Duties and Responsibilities of
the Sharia Supervisory Board, Issuance of Sharia
Securities and Size of the Board of Commissioners
on the level of disclosure of Islamic Social
Reporting (ISR) in Islamic Banks listed on the
Indonesia Stock Exchange for the 2018-2019
period.
Supervisor : Murniati, SE, M.Si, Ak, CSRA
The sampling technique in this research was purposive sampling, namely 40
samples consisting of Islamic banks registered on the IDX for the 2018-2022
period. The data collection method used is secondary data taken via the official
IDX website (www.idx.co.id) or the official website of the sharia bank which is the
sample in this research. The data analysis techniques in this research are
Descriptive Analysis, Classical Assumption Analysis, and Multiple Linear
Analysis. Based on the research conducted, there are 40 samples whose data can
be processed, and the results show that there are 3 variables that influence
Islamic Social Reporting (ISR) of Sharia Commercial Banks, namely: Duties and
Responsibilities of the Sharia Supervisory Board have a negative and significant
effect, Issuance of Sharia Securities has a positive and significant effect and the
size of the Board of Commissioners has a negative and significant effect, apart
from the 3 variables in the Simultaneous Analysis Test (f test) all variables are
stated to have an effect on Islamic Social Reporting (ISR) in Sharia Commercial
Banks.
Keywords: Islamic Social Reporting (ISR), Sharia Supervisory Board, Securities
Issuance, Size of the Board of Commissioners.