@misc{eprints65565,
           month = {Juli},
           title = {PENGARUH PROFITABILITAS, PENERBITAN SURAT BERHARGA SYARIAH, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING  PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2018},
          author = {1611011006 ADE TRI DARMA PERTIWI DS},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {FAKULTAS EKONOMI DAN BISNIS},
            year = {2022},
             url = {http://digilib.unila.ac.id/65565/},
        abstract = {Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, penerbitan surat berharga syariah, ukuran perusahaan dan leverage terhadap islamic social reporting pada bank umum syariah di indonesia tahun 2015-2018. Populasi pada penelitian ini adalah bank umum syariah yang terdaftar di Bursa Efek Indonesia periode 2015-2018 sebanyak 13 perusahaan. Sampel pada penelitian ini diambil dengan menggunakan purposive sampling dan diperoleh sebanyak 12 perusahaan sampel. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik analisis data, analisis regresi linier berganda dan statistik deskriptif yang diolah dengan SPSS 19.

Hasil penelitian ini menunjukkan bahwa variabel penerbitan surat berharga syariah dan ukuran perusahaan berpengaruh positif signifikan terhadap Islamic social reporting, sedangkan variabel profitabilitas dan leverage tidak berpengaruh terhadap Islamic social reporting pada bank umum syariah di Indoensia periode 2015- 2018.

Kata Kunci : Profitabilitas, penerbitan surat berharga syariah, ukuran perusahaan, Leverage, Islamic social reporting, dan Bank Umum Syariah.


This study aims to determine the effect of profitability, issuance of sharia securities, company size and leverage on Islamic social reporting at Islamic commercial banks in Indonesia for the 2015-2018 period. The population in this study were 13 Islamic commercial banks listed on the Indonesia Stock Exchange for the period 2015- 2018. The sample in this study was taken using purposive sampling and obtained as many as 12 sample companies. This research uses quantitative research methods with data analysis techniques, multiple linear regression analysis and descriptive statistics processed with SPSS 19.
The results of this study indicate that the issuance of sharia securities and company size variable has a significant positive effect on Islamic social reporting, while the profitability variable and leverage have no effect on the Islamic social reporting at  in Indonesia for the 2015-2018 period.
Keywords: Profitability, issuance of sharia securities, Company size, Leverage, Islamic social reporting, and Islamic Commercial Banks.}
}