PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL ISLAMI (ISLAMIC CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA

RIADI, INTAN HUTRIYANI (2013) PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL ISLAMI (ISLAMIC CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRAK PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL ISLAMI (ISLAMIC CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA Intan Hutriyani Riadi F1310056 Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Governance (CG) terhadap pengungkapan pertanggungjawaban sosial islami (Islamic Corporate Social Responsibility) pada perbankan syariah di Indonesia. Dalam penelitian ini, elemen CG yang digunakan terdiri dari Skor- IG, Ukuran Dewan Direksi, Ukuran Komite Audit, Kompisisi Komite Audit Independen dan Komposisi Dewan Komisaris Independen. Sedangkan pengungkapan ICSR diukur dengan menggunakan Islamic Social Reporting Index. Penelitian ini menggunakan sampel 11 Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia pada tahun 2007 – 2011. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan menggunakan kriteria-kriteria yang telah ditentukan. Adapun data yang digunakan adalah data sekunder yang berasal dari laporan tahunan (annual report) publikasi BUS. Metode analisis data yang digunakan dalam penelitian ini yaitu dengan regresi sederhana. Berdasarkan hasil pengujian, bahwa secara simultan dengan Uji F variabel independen yang diproksikan dengan Skor-IG, Ukuran Dewan Direksi, Ukuran Komite Audit, Kompisisi Komite Audit Independen, Komposisi Dewan Komisaris Independen berpengaruh terhadap pengungkapan ICSR. Hasil secara parsial dengan Uji T, variabel yang diproksikan dengan Skor-IG dan Ukuran Dewan Direksi berpengaruh terhadap pengungkapan ICSR pada tingkat signifikansi 5%. Sedangkan variabel independen Ukuran Komite Audit, Kompisisi Komite Audit Independen, Komposisi Dewan Komisaris Independen tidak berpengaruh terhadap pengungkapan ICSR pada tingkat signifikansi 5%. Kata kunci: Perbankan Syariah, Corporate Governance, Islamic Corporate Social Responsibility. ABSTRACT THE INFLUENCE OF CORPORATE GOVERNANCE TO ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON SHARIA BANKING IN INDONESIA Intan Hutriyani Riadi F1310056 The aim of this study was to analyze the effect of corporate governance to the disclosure of Islamic Corporate Social Responsibility (ICSR) on sharia banking in Indonesia. In this study the elements of Corporate governance which is used consist of IG-Score, The Director Size, The Audit Committee Size, Independence Audit Committee, and Independence Board. Then, the measure of ICSR disclosure was using Islamic Social Reporting Index. This study used 11 sampels of Sharia Banking which were registered in Bank Indonesia for period between 2007-2011. The technique sampling in this study was purposive sampling with specified criteria. Then, the data in this study was secondary data derived from annual reports of sharia banking publication. The analytical method used simple regression. Based on test results independent variable simultaneously which proxied by IG-Score, The Director Size, The Audit Commite Size, Independence Audit Committee, and Independence Board The Director Size, The Audit Commite Size, Independence Audit Committee, and Independence Board has an effect to ICSR disclosure. On the other side, test result partially of independent variable show that IG-Score and Director Size have a positive effect on ICSR disclosure at 5% significance level. Then, The Audit Commite Size, Independence Audit Committee, and Independence Board has no effect on ICSR disclosure at 5% significance level. Keywords: Sharia Banking, Islamic Banking, Corporate Governance, Islamic Corporate Social Responsibility.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Noviana Daruwati Kusuma Adi
    Date Deposited: 18 Apr 2014 23:34
    Last Modified: 18 Apr 2014 23:34
    URI: https://eprints.uns.ac.id/id/eprint/12088

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