PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)

Abstract

The research aimed to examine whether commissioner board size, audit committe, leverage, and profitability
affected the disclosure of Islamic Social Reporting (ISR) through annually report which was arranged by Syariah
Conventional Bank during 2014-2018.The research was quantitative. Moreover, the population was Syariah
Conventional Bank which were listed on Bank of Indonesia during 2014-2018. Furthermore, the data collection
technique used puposive sampling, in which the sample was based on criteria given. In line with, there were 11
bank with 5 years observation. Thus, the total observation was 55 data. Additionally, the data analysis technique
used multiple linear regression. Based on the research result, it concluded commissioner board size had positive
effect on the disclosure of Islamic Social Reporting (ISR). It meant, the commissioner board with its authority
could give pressure on management in having the social accountability. On the other hand, audit committe did
not affect the disclosure of Islamic Social Reporting (ISR). This was caused as the committe had more responsible
on its financial statement and management. Similar with, leverage as well as profitability did not affect the
disclosure of Islamic Social Reporting (ISR) as investors’ aim was not only to get some profit but also to get God’s
blessing.
Keywords: good corporate governance, financial performance, Islamic Social Reporting (ISR)