GIOFANY, NOVERA (2020) ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH (Studi Empiris pada Bank Umum Syariah Tahun 2013-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This research is aimed to find out the influence of Good Corporate Governance (independent commissioners, audit committees, and sharia supervisory board’s) to the Islamic Social Reporting (ISR). The research samples are 10 islamic banking companies which are listed in Indonesia Stock Exchange (IDX) with 60 observations and these companies have been selected by using purposive sampling. The data analysis in this research has been carried out by using multiple regression analysis the proportion of independent commissioners, the number of audit committee, and sharia supervisory board’s) to the Islamic Social Reporting (ISR) which is proxy by ISR. The result of the research shows that the independent commissioner have a significant negative effect on Islamic Social Reporting (ISR), audit committee do not give influence to Islamic Social Reporting (ISR), and sharia supervisory board’s do not give any influence to the Islamic Social Reporting (ISR). Keywords: Islamic Social Reporting (ISR), Good Corporate Governance, Independent Commissioners, Audit Committees, Audit Quality, Sharia Supervisory Board’s Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (komisaris independen, komite audit, dan dewan pengawas syariah) terhadap Islamic Social Reporting (ISR). Sampel penelitian terdiri atas 10 perusahaan perbankan umum syariah yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah pengamatan sebesar 60 dan dipilih secara purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan variabel independen proporsi komisaris independen, jumlah komite audit, dan dewan pengawas syariah terhadap Islamic Social Reporting (ISR) yang diproxykan dengan Islamic Social Reporting (ISR). Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh signifikan negatif terhadap Islamic Social Reporting (ISR), komite audit tidak berpengaruh terhadap Islamic Social Reporting (ISR), dan dewan pengawas syariah tidak berpengaruh terhadap Islamic Social Reporting (ISR). Kata kunci: Islamic Social Reporting (ISR), Good Corporate Governance, Komisaris Independen, Komite Audit, Dewan Pengawas Syariah.
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