| dc.contributor.advisor | NUGRAHENI,PENI | |
| dc.contributor.author | PANGESTI, ASTI WIDIA | |
| dc.date.accessioned | 2018-01-16T06:19:25Z | |
| dc.date.available | 2018-01-16T06:19:25Z | |
| dc.date.issued | 2017-11-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16858 | |
| dc.description | Tujuan dari penelitian ini adalah untuk membandingkan pengaruh Corporate Governance terhadap pengungkapan Islamic Social Reporting (ISR)pada perusahaan non-keuangan di Indonesia dan Malaysia. Subjek penelitian ini adalah laporan tahunan yang diterbitkan oleh perusahaan non-keuangan yang terdaftar dalam Daftar Efek Syariah (DES) di Indonesia dan SCC di Malaysia pada tahun 2015 untuk mendapatkan sampel 167 perusahaan non-keuangan di Indonesia dan di Malaysia dengan menggunakan metode purposive sampling. Karakteristik corporate governance yang diuji adalah pengaruh Cross-directorship, Gender Diversity, Educational Background, Audit Quality dan Audit Opinion. Hasil penelitian menunjukkan bahwa Audit Quality berpengaruh positif signifikan terhadap pengungkapan ISR pada perusahaan non-keuangan di Indonesia tetapi berpengaruh negatif signifikan pada perusahaan non-keuangan di Malaysia. Educational Background berpengaruh positif signifikan pada perusahaan non keuangan di Malaysia tetapi berpengaruh negatif signifikan pada perusahaan non-keuangan di Indonesia. Cross-directorship, Gender Diversity dan Audit Opinion berpengaruh negatif signifikan terhadap pengungkapan ISR baik pada perusahaan non-keuangan di Indonesia maupun di Malaysia. | en_US |
| dc.description.abstract | The aim of this study is to compare the influence of corporate governance on the disclosure of Islamic Social Reporting (ISR) to non-financial companies in Indonesia and Malaysia. This research subject is the annual report published by by non-financial companies listed in the List of Sharia Securities (DES) in Indonesia and SCC in Malaysia in 2015 in order to obtain a sample of 167 non-financial companies in Indonesia and in Malaysia by using purposive sampling method. Corporate governance’s characteristics that were tested consists of Cross-directorship, Gender Diversity, Educational Background, Audit Quality and Audit Opinion. The results showed that Audit Quality had a significant positive effect on ISR disclosure to non-financial companies in Indonesia but had a significant negative effect on non-financial companies in Malaysia. Educational Background has a significant positive effect on non-financial companies in Malaysia but has a significant negative effect on non-financial companies in Indonesia. Cross-directorship, Gender Diversity and Audit Opinion have a significant negative effect on ISR disclosure to non-financial companies in Indonesia as well as in Malaysia. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Cross-directorship, Gender Diversity, Educational Background, Audit Quality, Audit Opinion, Islamic Social Reporting. Cross-directorship, Gender Diversity, Educational Background, Audit Quality, Audit Opinion, Islamic Social Reporting | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN NON KEUANGAN | en_US |
| dc.title.alternative | (STUDI KOMPARASI INDONESIA DAN MALAYSIA) | en_US |
| dc.type | Thesis
SKR
F E
887 | en_US |
