ANAS, AHMAD (2019) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KEBERLANJUTAN KEUANGAN YANG DIMEDIASI OLEH ISLAMIC SOCIAL REPORTING (Studi Empiris Bank Umum Syariah Yang Terdaftar Di Ojk Periode Januari 2013 S/D Desember 2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of Good Corporate Governance (GCG), Financial Sustainability Ratio (FSR) with Islamic Social Reporting (ISR) as intervening variables at the Indonesian Islamic Bank. This study uses secondary data from the GCG report, financial statements, and the annual report of the Indonesian Islamic Bank in the 2013-2017 period. The sample in this study are 10 Islamic Banks in Indonesia. The hypothesis was tested by Partial Least Square (PLS) approach. The results showed that GCG did not have a significant effect on FSR. GCG has no significant influence on Islamic Bank ISR. ISR has a significant positive effect on the FSR of Islamic Banks. However, this shows that ISR is not an intervening variable from the influence of GCG on the FSR of Islamic Banks. Keywords : Good Corporate Governance, Financial Sustainability Ratio, Islamic Social Reporting. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG), Financial Sustainability Ratio (FSR) dengan Islamic Social Reporting (ISR) sebagai variabel intervening pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan data sekunder dari laporan GCG, laporan keuangan, dan laporan tahunan Bank Umum Syariah Indonesia pada periode 2013-2017. Sampel dalam penelitian ini adalah 10 Bank Islam di Indonesia. Hipotesis diuji dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan GCG tidak memiliki pengaruh signifikan terhadap FSR. GCG tidak memiliki pengaruh signifikan terhadap ISR Bank Syariah. ISR secara signifikan berpengaruh positif terhadap FSR Bank Syariah. Namun, Hal ini menunjukkan bahwa ISR bukan merupakan variabel intervening dari pengaruh GCG pada FSR Bank Syariah. Kata Kunci : Tata Kelola Perusahaan, Rasio Keberlanjutan Keuangan, Pelaporan Sosial Islam.
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