Peran Dewan Komisaris dalam Memoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting

Penulis

  • Adelina Citradewi Institut Agama Islam Negeri Kudus
  • Faizunnisa’ Faizunnisa’ Institut Agama Islam Negeri Kudus

DOI:

https://doi.org/10.30659/jai.12.2.165-181

Abstrak

ABSTRACT This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure. The update in this study lies in the role of the board of commissioners in moderating the factors that influence ISR disclosure. The population in this literature is Islamic Commercial Banks listed in Islamic Banking Statistics from 2018 to 2022. Fifty samples were taken from this population based on purposive sampling on certain criteria. This type of research is based on explanation with a quantitative methodology. Using the statistical program IBM SPSS 26, testing the hypothesis with multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study reveal that the board of commissioners can strengthen the influence between profitability on ISR disclosure, but the board of commissioners can weaken the effect between firm size and leverage on ISR disclosure. Keywords: Islamic Social Reporting (ISR), Profitability, Firm Size, Leverage, and Board of Commissioners ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan ISR. Pembaharuan dalam penelitian ini terletak pada peran dewan komisaris yang memoderasi faktor-faktor yang mempengaruhi pengungkapan ISR. Populasi dalam literatur ini adalah Bank Umum Syariah yang tercantum pada Statistik Perbankan Syariah dari tahun 2018 hingga 2022. Dari populasi ini diambil 50 sampel berdasarkan dengan purposive sampling pada kriteria tertentu. Jenis penelitian berbasis penjelasan dengan metodologi kuantitatif. Menggunakan program IBM SPSS statistic 26, pengujian hipotesis dengan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA). Hasil penelitian memperlihatkan bahwa dewan komisaris dapat memperkuat pengaruh antara profitabilitas terhadap pengungkapan ISR, namun dewan komisaris dapat memperlemah pengaruh antara ukuran perusahaan dan leverage terhadap pengungkapan ISR. Kata Kunci: Islamic Social Reporting (ISR), Profitabilitas, Ukuran Perusahaan, Leverage, dan Dewan Komisaris

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2023-09-04

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Vol 12 No 2 (2023): Jurnal Akuntansi Indonesia

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