PENGARUH KINERJA KEUANGAN, UKURANPERUSAHAAN DANMEKANISME CORPORATE GOVERNANCE TERHADAPPENGUNGKAPANISLAMIC SOCIAL REPORTING (ISR)
Abstract
Social responsibility disclosure in Indonesia has increased including sharia banking. The measurement of responsibility disclosure used in sharia banking still uses Global reporting index (GRI) as a refrence whereas nowdays there have been many issues of the use of Islamic Social Reporting (ISR) thas is more appropriate with sharia principles. This research aimed at finding out the influnce of Return on Asset (ROA), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Company size, the size of the Board of Commissioners, the size of the Board Sharia Supervisor toward Islamic Social Reporting (ISR) on sharia banking in Indonesia. The population of the research was all sharia banks in Indonesia in 2011-2015 periods. The number of samples tested was 10 sharia banks selected with purposive sampling method. The research analyzed the annual report of the companies with content analysis method.
The analysis technique of the used descriptive and statistical analyses. The result of the research showed that the size of the company had positive influence toward Islamic Social Reporting disclosure in Indonesia, while ROA, CAR, FDR, the size of Board of Commissioners, and the size of the Board of Sharia Supervisor did not influence toawrds Islamic Social Reporting disclosure of sharia banking in Indonesia. The suggetion related to the result of the reserch was for the goverment. It was suggested that the goverment released special regulation/laws related to practice and disclosure of ISR, and for the next resercher, it was suggested to add other exogenous variables that were predicted as having influnce towards ISR disclosure and to add the year of observation so that it described more about the ISR disclosure on Sharia Banking in Indonesia.