PENGARUH CORPORATE GOVERNANCE TERHADAP
PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM
SYARIAH DI INDONESIA TAHUN 2012-2017
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Annisa Putri, Thalia
Subject
Corporate Governance
Datestamp
2022-02-09 04:39:17
Abstract :
ABSTRAK Penelitian ini betujuan untuk menguji pengaruh Corporate Governance yang diproxykan dengan ukuran dewan pengawas syariah, ukuran dewan komisaris, frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit terhadap pengungkapan Islamic Social Reporting. Sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah di Indonesia tahun 2012 hingga 2017. Penelitian ini menggunakan strategi asosiatif kausal dengan metode regresi linear data panel program software Econometric Views (Eviews) versi 9. Jumlah perusahaan yang diteliti sebanyak 11 perusahaan berdasarkan teknik purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 66 sampel. Nilai Islamic Social Reporting diperoleh dengan menganalisa laporan tahunan setiap perusahaan berdasarkan metode content analysis. Hasil penelitian ini menunjukkan bahwa terjadi kenaikan indeks Islamic Social Reporting pada tahun 2012 hingga 2017 dan (1) ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (2) ukuran dewan komisaris berpengaruh terhadap pengungkapan Islamic Social Reporting, (3) frekuensi rapat dewan komisaris tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (4) ukuran komite audit berpengaruh terhadap pengungkapan Islamic Social Reporting, (5) frekuensi rapat komite audit tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Kata Kunci : Corporate Governance, Islamic Social Reporting, Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Frekuensi Rapat Dewan Komisaris, Ukuran Komite Audit, Frekuensi Rapat Komite Audit ABSTRACT This study aimed to examine the effect of Corporate Governance which is proxyized by board of sharia supervisory size, board of commissioners size, board of commissioners meetings frequency, size of audit committee , and meetings frequency of audit committee. The sample used in this study is Sharia Banks in Indonesia 2012 to 2017. This study used a causal associative strategy with linear regression method of data panel program software Econometric Views (Eviews) version 9. The number of companies who researched are 11 companies based on purposive sampling technique, the number of samples used in this study are 66 samples. The Islamic Social Reporting value is obtained by analyzing each company?s annual report based on content analysis method. The result of the research shows Islamic Social Reporting index increased in 2012 to 2017 and (1) board of sharia supervisory size doesn?t affect on Islamic Social Reporting disclosure, (2) board of commissioners size does affect on Islamic Social Reporting disclosure (3) board of commissioners meetings frequency doesn?t affect on Islamic Social Reporting disclosure, (4) size of audit committee does affect on Islamic Social Reporting disclosure, (5) meetings frequency of audit committee doesn?t affect on Islamic Social Reporting disclosure. Keywords : Corporate Governance, Islamic Social Reporting, Board of Sharia Supervisory Size, Board of Commissioners Size, Board of Commissioners Meetings Frequency, Size of Audit Committee, Meetings Frequency of Audit Committee
ABSTRAK Penelitian ini betujuan untuk menguji pengaruh Corporate Governance yang diproxykan dengan ukuran dewan pengawas syariah, ukuran dewan komisaris, frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit terhadap pengungkapan Islamic Social Reporting. Sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah di Indonesia tahun 2012 hingga 2017. Penelitian ini menggunakan strategi asosiatif kausal dengan metode regresi linear data panel program software Econometric Views (Eviews) versi 9. Jumlah perusahaan yang diteliti sebanyak 11 perusahaan berdasarkan teknik purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 66 sampel. Nilai Islamic Social Reporting diperoleh dengan menganalisa laporan tahunan setiap perusahaan berdasarkan metode content analysis. Hasil penelitian ini menunjukkan bahwa terjadi kenaikan indeks Islamic Social Reporting pada tahun 2012 hingga 2017 dan (1) ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (2) ukuran dewan komisaris berpengaruh terhadap pengungkapan Islamic Social Reporting, (3) frekuensi rapat dewan komisaris tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, (4) ukuran komite audit berpengaruh terhadap pengungkapan Islamic Social Reporting, (5) frekuensi rapat komite audit tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Kata Kunci : Corporate Governance, Islamic Social Reporting, Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Frekuensi Rapat Dewan Komisaris, Ukuran Komite Audit, Frekuensi Rapat Komite Audit ABSTRACT This study aimed to examine the effect of Corporate Governance which is proxyized by board of sharia supervisory size, board of commissioners size, board of commissioners meetings frequency, size of audit committee , and meetings frequency of audit committee. The sample used in this study is Sharia Banks in Indonesia 2012 to 2017. This study used a causal associative strategy with linear regression method of data panel program software Econometric Views (Eviews) version 9. The number of companies who researched are 11 companies based on purposive sampling technique, the number of samples used in this study are 66 samples. The Islamic Social Reporting value is obtained by analyzing each company?s annual report based on content analysis method. The result of the research shows Islamic Social Reporting index increased in 2012 to 2017 and (1) board of sharia supervisory size doesn?t affect on Islamic Social Reporting disclosure, (2) board of commissioners size does affect on Islamic Social Reporting disclosure (3) board of commissioners meetings frequency doesn?t affect on Islamic Social Reporting disclosure, (4) size of audit committee does affect on Islamic Social Reporting disclosure, (5) meetings frequency of audit committee doesn?t affect on Islamic Social Reporting disclosure. Keywords : Corporate Governance, Islamic Social Reporting, Board of Sharia Supervisory Size, Board of Commissioners Size, Board of Commissioners Meetings Frequency, Size of Audit Committee, Meetings Frequency of Audit Committee
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