PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH PERIODE 2012-2015

ASTITI PRATIWI, NIM. 13820131 (2017) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH PERIODE 2012-2015. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

So far social responsibility disclosure measurement is still referred to Global Reporting Initiative (GRI) index, although many recent discussions about Islamic Social Reporting which is in favor with Sharia Principles. This research aims the influence of Good Corporate Governance on Islamic Social Reporting disclosure of sharia banking in Indonesia. Good Corporate Governance proxy used by the study are Sharia Supervisory Board size, Frequency meet of Sharia Supervisory Board, Board of Commissioner size, Board of Director size, and Audit Committee size. The population of this research are all of Islamic banks in Indonesia during 2012-2015. Eight Islamic banks selected by using purposive sampling k. This research analyzes the company’s annual reports by conducting content analysis. The study uses descriptive and regression analyses. Result of this research indicates that the Board of Commisioner had a significant effect to Islamic Social Reporting disclosure, while Sharia Supervisory Board size, Frequency meet of Sharia Supervisory Board, Board of Director size, and Audit Committee size does not effect to Islamic Social Reporting disclosure

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