Update Artikelilmiah: 11652

FAUZIAH NOOR AZIZZA

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Pelaporan  tanggung jawab  sosial  bank  syariah  saat  ini  menjadi  sangat penting karena sebagai bentuk transparansi kepada para stakeholder. Tujuan transparansi perusahaan merupakan salah satu prinsip dari Good Corporate Governance dalam mengelola perusahaan untuk menjadi lebih baik. Pada praktik pelaporan tanggung jawab sosial, bank syariah dipengaruhi oleh beberapa faktor, di antaranya faktor-faktor pembentuk Good Corporate Governance. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Good Corporate Governance yang diproksikan oleh board size, cross directorship, managerial ownership, ownership diffusion, dan Islamic Governance Score terhadap Islamic Social Reporting pada bank syariah. Penelitian ini mengambil sampel bank syariah di Arab  Saudi,  Indonesia,  dan  Malaysia  yang  menerbitkan  laporan  tahunan  dari tahun 2008-2013. Metode analisis penelitian ini menggunakan content analysis dan analisis regresi berganda.
Hasil  penelitian  menunjukkan  bahwa  tema  tertinggi  yang diungkapkan dalam Islamic Social Reporting adalah Good Corporate Governance, sedangkan tema dengan pengungkapan terendah adalah tema lingkungan. Kemudian variabel board size, cross directorship, managerial ownership, ownership diffusion, dan Islamic  Governance  Score  secara  simultan  berpengaruh  signifikan  terhadap Islamic Social Reporting. Secara parsial, hanya cross directorship dan Islamic Governance Score yang berpengaruh secara signifikan terhadap Islamic Social Reporting. Sementara itu, board size, managerial ownership, dan ownership diffusion secara parsial tidak berpengaruh signifikan terhadap Islamic Social Reporting bank syariah di Arab Saudi, Indonesia, dan Malaysia pada tahun 2008-
2013.
Implikasi dari penelitian ini adalah bank syariah perlu mempertahankan Good Corporate Governance agar dapat mempertahankan pengawasan kegiatan bank  yang  sesuai  syariah.  Bank  syariah  dalam  pelaporan  tanggung  jawab sosialnya perlu meningkatkan pengungkapan pada aspek lingkungan dan perlu mengungkapkannya  dengan  lebih  komprehensif.  Bank  syariah  dapat meningkatkan cross directorship dan Islamic Governance Score untuk meningkatkan transparansi pelaporan tanggung jawab sosialnya. Kemudian perlu adanya format penyusunan pelaporan yang sesuai standar internasional agar stakeholder bisa mendapatkan informasi dengan mudah.

Abtrak (Bhs. Inggris)

Corporate social responsibility disclosure of islamic banks must be so urgent because it seems like transparated evidence to stakeholder. The aim of corporate transparation is a principle of Good Corporate Governance in managing corporation to be better. In practicing corporate social responsibility disclosure, islamic banks depend to some factors, one of them is factors created Good Corporate Governance. This research studies those to know the effect of applying Good Corporate Governance which is proxied by board size, cross directorship, managerial ownership, ownership diffusion, and Islamic Governance Score to Islamic Social Reporting in islamic banks. This research took sample of islamic banks, they are in Saudi Arabia, Indonesia, and Malaysia which released their annual report for the end of 2008-2013. The analysis method of this research is content analysis and multiple regression.
The result shows theme which got the highest point in Islamic Social Reporting is Good Corporate Governance, then the lowest one is nature theme. Another result is board size, cross directorship, managerial ownership, ownership diffusion, and Islamic Governance Score simultantly have the effect to Islamic Social Reporting significantly. Partially, only cross directorship and Islamic Governance Score which significantly have the effect to Islamic Social Reporting. The other side, board size, managerial ownership, and ownership diffusion partially don’t have the effect to Islamic Social Reporting significantly at islamic banks in Saudi Arabia, Indonesia, and Malaysia for the end of 2008-2013.
The implication of this research is islamic banks have to keep applying Good Corporate Governance to save good monitoring of bank activities which is in the islamic path. Islamic banks in its corporate social responsibility disclosure have to increase its transparation of reporting in nature aspect and have to report the disclosure more comprehensively. Islamic banks can be increasing cross directorship and Islamic Governance Score to gain transparation in its corporate social  responsibility  disclosure.  Moreover,  it’s  needed  to  make  international standar available for Islamic Social Reporting index, so that stakeholders can get the information easily.

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