PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA
Abstract
This study aimed to examine the effect of the size of the Audit Committee, the composition of the Board of Independent Commissioners, the size of the Sharia Supervisory Board, Managerial Ownership, Leverage and Liquidity on the disclosure of Islamic Social Reporting (ISR) on perbankn sharia in Indonesia. This research subject is the annual report published by the Islamic banking in Indonesia in a row in 2011-2014 in order to obtain a sample of 11 Islamic banks in Indonesia by using purposive sampling method.
The results showed the variable size of the Audit Committee, Leverage significant positive effect on the disclosure of ISR on Islamic banking in Indonesia. While variable managerial ownership, liquidity significant negative effect on the disclosure of ISR as well as the composition of the Board of Independent Commissioners and the size of the Sharia Supervisory Board does not affect the ISR on Islamic banking in Indonesia