PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA (Studi empiris pada bank umum syariah di Indonesia periode 2013 – 2016)

Abstract

This study aims to analyze and provide empirical evidence of corporate governance influence and corporate characteristics on the disclosure of Islamic social reports (ISR) in Islamic banks in Indonesia. This analysis uses independent variables of commissioner size, sharia supervisory board, company size, leverage, and profitability. While the dependent vairabel is Islamic Social Reporting. The sample used in this research is sharia banking in Indonesia which reported its annual report period 2013-2016. Using SPSS statistical method, the test hypothesis testing Multiple Linear Regression Analysis, R2 test and t test. The result of analysis based on all independent variables shows that company size have an effect on islamic social reporting, while board of commissioner size and syariah supervisory board, profitability, and leverage have no effect on islamic social reporting. The company's size has an effect on the ISR, as it can be assumed that firm size is very easy to be an indicator that the firm has a net profit or a small one seen from its assets. The board of commissioners has no effect over the ISR, as it can be assumed that the board of commissioners in Indonesia still sees in its quantity not in its quality. Leverage has no effect on the ISR, as it can be assumed that there are rules in the State of Indonesia governing social responsibility, namely Law No. 40 of 2007 and Government Regulation No. 47 of 2012. Sharia supervisory boards have no effect on the ISR, as it can be assumed that the supervisory board of syaraih in Indonesia is still small, when compared to Malaysia the number of Sharia supervisory boards in Indonesia is very less. Profitability has no effect on the ISR, as it can be assumed that there are rules in the state of Indonesia goverming social responbility, namely law No. 40 of 2007 and Goverment Regulation No. 47 of 2012.