PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2019

ABSTRAK Indriarti Laras Putri, 4116500120, Skripsi. Pengaruh Islamic Governance score, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Islamic Social Reporting Index pada Bank Umum Syariah di Indonesia Periode 2016-2019 Tujuan penelitian ini untuk mengetahui (1) pengaruh islamic governance score terhadap Islamic Social Reporting Index, (2) pengaruh leverage terhadap Islamic Social Reporting Indek (3) pengaruh profitabilitas terhadap Islamic Social Reporting Index (4) pengaruh ukuran perusahaan terhadap Islamic Social Reporting Indek (5) pengaruh Islamic Governance Score, Leverage, Profitabilitas dan Ukuran Perusahaan secara simultan terhadap Islamic Social Reporting Index pada Bank Umum Syariah di Indonesia Periode 2016-2019. Jumlah sampel 10 bank umum syariah, teknik sampling purposive, data diperoleh dari data sekunder, alat analisis menggunakan Regresi logistic ordinal dengan Uji Model Fitting Information, Uji Goodness of Fit, Uji Pseudo R-Square dan Uji Parallel Lines Hasil penelitian (1) Islamic governance score berpengaruh terhadap Islamic Social Reporting Index dengan parameter estimate nilai Wald 6,926 signifikan (sign) 0,008 < 0,05, (2) Leverage terhadap Islamic Social Reporting Indek parameter estimate dengan nilai Wald 7,223 signifikan (sign) 0,007 < 0,05, (3) Profitabilitas berpengaruh terhadap Islamic Social Reporting Index, diketahui parameter estimate dengan nilai Wald 6,727 signifikan (sign) 0,009 < 0,05, (4) Ukuran perusahaan (Size) berpengaruh terhadap Islamic Social Reporting Indek pada Bank Umum Syariah di Indonesia, dengan parameter estimate nilai Wald 6,931 signifikan (sign) 0,008 < 0,05, (5) Islamic Governance Score, Leverage, Profitabilitas dan Ukuran Perusahaan secara simultan berpengaruh terhadap Islamic Social Reporting Index pada Bank Umum Syariah di Indonesia. variasi terhadap Islamic Social Reporting Index (Y) bank syariah dapat dijelaskan oleh variasi variabel indpenden Islamic Governance Score , Leverage, Profitabilitas, dan Size sebesar 29,60%. sedangkan sisanya 100% - 29,60% sebesar 70,40% dijelaskan oleh variabel lain diluar model (faktor lain di luar model yang menjelaskan variabel dependen). Kata kunci: Islamic Governance score, Leverage, Profitabilitas dan Ukuran Perusahaan Terhadap Islamic Social Reporting Index =============================================================================================== ABSTRACT Indriarti Laras Putri, 4116500120, Thesis. The Influence of Islamic Governance score, Leverage, Profitability and Company Size on Islamic Social Reporting Index on Sharia Commercial Bank in Indonesia Period 2016-2019 The purpose of this study is to find out (1) the influence of islamic governance score on Islamic Social Reporting Index, (2) leverage influence on Islamic Social Reporting Index (3) influence of profitability on Islamic Social Reporting Index (4) the influence of company size on Islamic Social Reporting Index (5) influence of Islamic Governance Score, Leverage, Profitability and Company Size simultaneously on Islamic Social Reporting Index on Sharia Public Bank in Indonesia Period 2016-2019. The Samples in this reseach of 10 sharia commercial banks, purposive sampling techniques, data obtained from secondary data, analysis tools using ordinal logistic regression with Model Fitting Information Test, Goodness of Fit Test, Pseudo R-Square Test and Parallel Lines Test The results of the study (1) Islamic governance score affect the Islamic Social Reporting Index with an estimate parameter of Wald value of 6,926 significant (sign) 0.008 < 0.05, (2) Leverage against Islamic Social Reporting Index parameter estimate with wald value of 7,223 significant (sign) 0.007 < 0.05, (3) Profitability affects the Islamic Social Reporting Index, known as the estimate parameter with a wald value of 6,727 significant (sign) 0.009 < 0.05, (4) The size of the company (Size) affects the Islamic Social Reporting Index on Sharia Commercial Banks in Indonesia, with an estimate parameter of Wald value of 6,931 significant (sign) 0.008 < 0.05, (5) Islamic Governance Score, Leverage, Profitability and Size of the Company simultaneously affects the Islamic Social Reporting Index on Sharia Commercial Banks in Indonesia. variations to the Islamic Social Reporting Index (Y) of Sharia banks can be explained by variations in the indpenden variable Islamic Governance Score, Leverage, Profitability, and Size of 29.60%. while the remaining 100% - 29.60% of 70.40% is explained by other variables outside the model (another factor outside the model that describes dependent variables). Keywords: Islamic Governance score, Leverage, Profitability and Company Size Against Islamic Social Reporting Inde