Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia

Authors

DOI:

https://doi.org/10.30659/jai.8.2.155-165

Abstract

Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun 2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.

Kata Kunci : ukuran dewan pengawas syariah, keahlian dewan pengawas syariah, Islamic Social Reporting, Kinerja Keuangan

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Published

2019-08-30

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Vol. 8 No. 2 (2019): Jurnal Akuntansi Indonesia

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