%A NIM. 12820029 LU’LIYATUL MUTMAINAH
%O JOKO SETYONO, S.E, M.Si
%T PENGARUH ELEMEN GOOD CORPORATE GOVERNANCE DAN
UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG
JAWAB SOSIAL: PENDEKATAN ISLAMIC SOCIAL REPORTING INDEX
(STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2011-2014)
%X The aim of this research is to analyze the influence the elements of good
corporate governance (GCG) and company size on corporate social responsibility
(CSR) disclosure by using Islamic Social Reporting (ISR) index in Islamic banks
in Indonesia from 2011 to 2014. There are 10 Islamic banks of the sample of the
research, then there are 40 annual reports that are determined through purposive
sampling.
Method of this research uses content analysis to evaluate CSR disclosure
by using ISR index. Whereas multiple regresion analysis by using SPSS 16.00
software is used to know the influence the elements of GCG (commissioners
board, independent commissioners, shariah supervision board, and directors
board) and company size to CSR disclosure.
The result of this research shows based on F test, all independent
variables affect to CSR disclosure. But, based on partial t test, only company size
that affect significantly positive. Then, the conclusion of this research that there is
no affect of element of GCG to CSR disclosure.
%K Good Corporate Governance, Company Size, CSR Disclosure, Islamic
Social Reporting.
%D 2016
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib21239