PENGARUH ISLAMIC GOVERNANCE SCORE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Adara, Ellna Decathira (2023) PENGARUH ISLAMIC GOVERNANCE SCORE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Ellna Decathira Adara (41183403180094) The Effect of Islamic Governance Score and Profitability on Islamic Social Reporting with Company Size as a Moderation Variable. Empirical Study on Sharia Commercial Banks registered with the Otoritas Jasa Keuangan for the 2017-2021 period). Keywords: Islamic Governance Score, Profitability, Islamic Social Reporting, Company Size This study aims to determine: The Effect of Islamic Governance Score on Islamic Social Reporting, The Effect of Profitability on Islamic Social Reporting, The Effect of Company Size in moderating the relationship of Islamic Governance Score to Islamic Social Reporting, The Effect of Company Size in moderating the relationship of Profitability to Islamic Social Reporting. This research is a quantitative study with the population of Sharia Commercial Banks registered with the Financial Services Authority. Sample determination was determined using Purposive Sampling technique. The data used in this study are secondary data. The samples used in this study totaled 61 samples. The data analysis used to process the data in this study was Moderated Regression Analysis (MRA) using SPSS 25.0 The results of this study show that the Islamic Governance Score negatively affects Islamic Social Reporting, Profitability has a positive and significant effect on Islamic Social Reporting, Company Size cannot moderate the relationship of Islamic Governance Score to Islamic Social Reporting. Meanwhile, Company Size can moderate and weaken the relationship of Profitability to Islamic Social Reporting.

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