PENGARUH KEPATUHAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK BNI SYARIAH MAKASSAR

Abstract

Compliance is the value, comportment, and deed that support the creation of compliance with Bank Indonesia regulations and applicable laws, including sharia principles for sharia commercial banks and sharia business unit. Islamic Social Reporting (ISR) is a social performance reporting standard for companies based on sharia. The research was conducted at the BNI Syariah Makassar. To acquire research data, questionnaires were distributed to BNI Syariah Bank employees, at least 30 respondents. The data were examined using simple linear regression method with SPSS.Based on the test results, Compliance has a positive and significant effect on Islamic Social Reporting. This is evidenced by looking at the value of t-count> t-table (5.578> 2.024) with a significant value less than 0.05.