Pengaruh kinerja keuangan berdasarkan islamicity performance index terhadap pengungkapan Islamic social reporting: Studi kasus pada perbankan syariah di Indonesia

Desiskawati, Yesi (2015) Pengaruh kinerja keuangan berdasarkan islamicity performance index terhadap pengungkapan Islamic social reporting: Studi kasus pada perbankan syariah di Indonesia. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Text (Introduction)
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Text (Abstract: Indonesia)
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Text (Abstract: English)
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Text (References)
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Text (Summary)
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Abstract

INDONESIA:

Perbankan syariah di Indonesia kini telah mengalami peningkatan baik dalam kuantitas maupun kualitas dibandingkan dari tahun-tahun sebelumnya. Konsep tanggung jawab sosial tidak lagi hanya berkembang di ekonomi konvensional, tetapi juga berkembang pada ekonomi islam. Hal ini juga menyebabkan perbankan syariah di Indonesia melakukan evaluasi kinerja perusahaannya. Islamicity performance index merupakan salah satu metode yang dapat mengevaluasi kinerja perbankan syariah tidak hanya dari segi keuangan tetapi juga mampu mengevaluasi prinsip keadilan, kehalalan dan penyucian yang dilakukan oleh perbankan syariah.

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan berdasarkan Islamicity Performance Index terhadap pengungkapan Islamic Social Reporting pada perbankan syariah di Indonesia. Sampel yang digunakan dalam penelitian ini menggunakan 8 bank umum syariah yang terdaftar di Bank Indonesia pada periode tahun 2010-2013. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang berasal dari laporan tahunan bank umum syariah. Metode analisis pada penelitian ini menggunakan analisis regresi berganda. Pengujian hipotesis menggunakan uji parsial (uji t) dan uji simultan (uji F).

Hasil penelitian ini menunjukkan bahwa secara parsial menunjukkan bahwa variabel Profit Sharing Ratio, Zakat Performance Ratio, Islamic Invesment vs Non Islamic Invesment dan Islamic Income vs Non Islamic Income tidak berpengaruh terhadap pengungkapan Islamic Social Reporting perbankan syariah pada tingkat signifikansi 5%. Sedangkan, variabel Equitable Distribution Ratio dan Director-Employee Welfare Ratio berpengaruh positif signifikan terhadap pengungkapan Islamic Social Reporting (ISR). Hasil secara simultan menunjukkan bahwa kinerja keuangan berdasarkan islamicity performance index berpengaruh terhadap pengungkapan islamic social reporting. Hal ini menunjukkan bahwa dengan implementasi prinsip-prinsip syariah akan mempengaruhi pengungkapan islamic social reporting pada bank syariah.

ENGLISH:

Islamic banking in Indonesia now a days has been increasing in both the quantity and quality. The concept of social responsibility is developing both in conventional economy and Islamic economy. It also make the Islamic banking in Indonesia evaluating its business performance. Islamicity performance index is one method to financially evaluate the performance of Islamic banking and evaluate their fairness principle, Halal and the purification.

This study aims to examine the influence of financial performance based on Islamicity Performance Index on Islamic Social Reporting Disclosure of Islamic banking in Indonesia. The sample in this study employs 8 Islamic commercial banks listed on Bank Indonesia in the period 2010-2013. The researcher employs a purposive sampling method. The data used is a secondary data from the annual report of Islamic banks. The method of analysis in this study is multiple regression analysis. Hypothesis testing employs partial test (T-test) and simultaneous test (F-test).

The result shows that partial variable of Profit Sharing Ratio, Zakat Performance Ratio, Islamic Investment vs. Non Islamic Investment and Islamic Income vs. Non Islamic Income have no influence on the Islamic Social Reporting Disclosure of Islamic banking at 5% significance level. Variable of Equitable Distribution Ratio and Director-Employee Welfare Ratio have a significant influence on the Islamic Social Reporting Disclosure. Simultaneous result shows that financial performance based on Islamicity performance index influences the Islamic Social Reporting Disclosure of Islamic banking in Indonesia. It shows that the implementation of sharia principals will influence Islamic social reporting disclosure of sharia banking.

Item Type: Thesis (Undergraduate)
Supervisor: Oktaviana, Ulfi Kartika
Keywords: Kinerja Keuangan; Islamicity Performance Index; Islamic Social Reporting; Financial Performance; Islamicity Performance Index; Islamic Social Reporting
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150115
Depositing User: Indar Erdiana
Date Deposited: 09 Oct 2015 03:24
Last Modified: 09 Oct 2015 03:24
URI: http://etheses.uin-malang.ac.id/id/eprint/2310

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