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Abstract

Abstrak


Tujuan penelitian ini adalah untuk menganalisis pengaruh tata kelolaperusahaan terhadap tingkat pengungkapan Islamic Social Reporting (ISR) di bank umum syariah di Indonesia. Sampel penelitian ini adalah 13 bank umum syariah di Indonesia dari tahun 2012 sampai 2016. Penelitian ini terdiri dari variabel tata kelola perusahaan yaitu ukuran dewan direksi, rapat dewan direksi, ukuran dewan shariah, rapat dewan komisaris dan ROA sebagai variabel independen dan tingkat pengungkapan ISR sebagai variabel terikat. Analisis isi digunakan untuk mengetahui tingkat pengungkapan ISR yangdiambil dari laporan tahunan bank syariah. Analisis regresi berganda digunakan untuk menguji variabel tata kelola perusahaan terhadap pengungkapan ISR. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, rapat dewan direksi, ukuran dewan shariah dan rapat dewan komisaris pengungkapan ISR dan ROA berpengaruh negatif terhadap pengungkapan ISR.berpengaruh positif terhadap

Keywords

Tata Kelola Perusahaan, Laporan Tahunan, Islamic Social Reporting (ISR), Bank Syariah.

Article Details

How to Cite
Mugi Utami, & Mugi Utami. (2020). PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2012-2016. JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 8(02), 1-18. Retrieved from http://jurnal.stas.ac.id/index.php/jabe/article/view/22

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