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CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

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Islamic Finance and Banking Studies Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

Selama ini pengukuran pengungkapan tanggung jawab sosial pada perbankan syariah masih mengacu pada Global Reporting Initiative Index (GRI), padahal saat ini banyak diperbincangkan mengenai Islamic Social Reporting yang sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk mengetahui pengaruh dari elemen Good Corporate Governance terhadap pengungkapan Islamic Social Reporting pada perbankan syariah di Indonesia. Populasi dari penelitian ini adalah seluruh bank umum syariah di Indonesia. Total sampel yang diuji sebanyak 10 bank umum syariah yang dipilih dengan metode purposive sampling. Teknik analisis dari penelitian ini menggunakan analisis deskriptif dan analisis inferensial. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris terbukti memiliki pengaruh positif signifikan terhadap pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. Sedangkan ukuran dewan pengawas syariah tidak terbukti berpengaruh terhadap pengungkapan Islamic social reporting pada perbankan syariah di Indonesia. So far social responsibility disclosure measurement is still referred to Global Reporting Initiative (GRI) index, although many recent discussions about Islamic Social Reporting which is in favor with Sharia Principles. This research aims at identifying the influence of Good Corporate Governance on Islamic Social Reporting disclosure of sharia banking in Indonesia. The population of this research are all of Islamic banks in Indonesia. Ten Islamic banks selected by using purposive sampling. The study uses descriptive and regression analyses. The result shows that Commissioners Board size affect significantly on Islamic social reporting disclosure of sharia banking in Indonesia, while Sharia Supervisory Board size does not affect Islamic Social Reporting of Sharia banking in Indonesia.

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2020Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?2019Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks 2017Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting 2022Determinants of Islamic social reporting disclosure and its effect on firm’s value 2016Implementing Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in Islamic Financial Institution (IFI)2019Pengungkapan Islamic Social Reporting pada Perusahaan di Jakarta Islamic Index 2019Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia 2017Pengaruh Dewan Komisaris, Komposisi Dewan Komisaris Independen, Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris Syariah, Dan Frekuensi Rapat Komite Audit Terhadap Pengungkapan Indeks Islamic Social Reporting Pada Bank Umum Syariah Periode 2010-2014

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