Pengaruh Corporate Governance dan Profitabilitas terhadap Pengungkapan Islamic Social Responsibility
Keywords:
Corporate Governance, Return on Assets, Islamic Social Responsibility.Abstract
Penelitian ini bertujuan menganalisis pengaruh corporate governance dan profitabilitas terhadap Islamic Social Responsibility (ISR). ISR adalah indeks standar pelaporan kinerja sosial perusahaan berbasis syariah sebagai perluasan standar pelaporan kinerja sosial yang meliputi harapan masyarakat tidak hanya mengenai peran perusahaan dalam perekonomian, tetapi juga peran perusahaan dalam perspektif spiritual. Populasi penelitian ini adalah seluruh bank umum syariah di Indonesia. Teknik analisis yang digunakan adalah regresi linier berganda. Corporate governance diukur dengan indikator jumlah dewan komisaris dan dewan pengawas syariah. Profitabilitas diukur dengan indikator Return on Assets. ISR diukur dengan indikator Islamic Social Index. Hasil penelitian menyatakan bahwa tidak terdapat pengaruh Corporate Governance dan Profitabilitas terhadap pengungkapan ISR pada bank umum syariah di Indonesia. Direkomendasikan agar penelitian selanjutnya memperdalam analisis dengan faktor-faktor determinan lainnya pada periode waktu yang lebih panjang.References
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