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CHAPTER III RESEARCH METODOLOGY
A. Scope of Research
Scope of this research is on social reporting in annual report of Islamic bank. Using Haniffa and Maali et all benchmark, this research will
evaluate annual report of Islamic bank to determine the item that is disclosed by Islamic bank.
B. Sampling Method
Sample that will be collected in this study is annual report of bank
period of year 2003-2007 Syariah Mandiri Bank and Muamalat Bank. The reason of using that period is based on the effective of accounting
standard in Indonesia PSAK no 59 which is on January 1, 2003. After the effective of PSAK in year 2003, Shari’ah Bank in Indonesia has its
own accounting standard in disclose their operation.
C. Data Collection Method
Process data collection will be done by collecting the annual report of bank period of year 2003-2007. Data collection is obtained from the
website of both banks. In order to gain information that will support this research, hence technique data distribution is library research. This
research is used in order to collect data from present literature, past research and other information that related to the topic of this research.
The type of data that will be collected and used in this research is secondary data. Secondary data is using a decision study from sources that
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related or relevant to the variable of the research books, journals, articles, internet and other media information.
D. Data Analysis Method
This research uses analysis variance ANOVA. According to Faraway 2002: 169 ANOVA is a hypothesis-testing procedure that is used
to evaluate mean differences between two or more treatments or populations. ANOVA is used because its original thinking is trying to
partition the overall variance in the response to that due to each of the factors and the error. In ANOVA independent variable is called a factor. In
this research the independent variable is one, therefore this research uses one-way ANOVA.
The result of one-way ANOVA test gets F test result
.
F-test is any statistical test in which the test statistic has an F-distribution if the null
hypothesis is true. The F distribution has two degrees of freedom, d1 for the numerator, d2 for the denominator. For each combination of these
degrees of freedom there is a different F distribution. Test of ANOVA will indicate the influence of independent variable toward dependent variable if
the computed value is larger than the critical value. The variables in this research are measured using dummy variables
since most of the variables are qualitative in nature. According to Amran and Devi 2004: 21 dummy variables can be incorporated in the
regression models just as other quantitative variables. They emphasizes
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that a regression model may contain variables that are all exclusively dummy, or qualitative in nature.
To know the influence of Islamic value towards social reporting, this research uses linear regression model. Lind et al 2005: 440
Regression equation is an equation that expresses the linear relationship between two variables.
General form of linear regression equation is Y= a + bX + et
Where: Y
= Predicted value of the Y variable for a selected X value social reporting
a = Estimated value of where the regression line crosses the
Y- axis when X is zero. b
= Slope of the line, or average change in Y for each change of one unit in the dependent variable X.
X = Any value of the independent variable that is selected
Islamic value. et
= Error term
In this research, Islamic value is a dummy variable. In order to use this variable using linear regression, it needs to know the quantifiable
variable to make researchable. This research use 1 for any Islamic value had by Islamic bank and 0 for none.
Therefore, the hypothesis model is as follow:
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H0: Islamic value not influence social reporting HA: Islamic value influence social reporting
In order to calculate linear regression for this research uses quantitative analysis. Quantitative analysis gives the information and
explanations on the coefficient determination and T-test to answer the formulation of the problems;
1. Coefficient determination Coefficient determination
is the proportion of the total variation in the dependent variable Y that is explained, or accounted for by the
variation in the independent variable X. The coefficient determination measures the strength of independent variable influence the dependent
variable. The value of coefficient determination is 0 and 1. The small value of R
2
means the limited ability of independent variable to explain dependent variable. Value of R
2
that approaches to 1 means independent variable almost gives all the information to predict
dependent variable. 2. T-test
T test is aimed to understand how big the influence each
independent variables individually partially towards dependent variable. According to Bhuono 2005:54 the result of this t-test is
from the output of SPSS by looking at the table of coefficients. The score from t-test can be seen from p-value in the sig column in each
and every independent variables, if p-value smaller than level of
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significant that has been determined, or t-test in t column larger than t-table counting from two tailed α = 5 df = n – k, k is a total
independent variable.
E. Operational Variable
Kategori