Kembali | Vol 7, No 3 (2018)
Article
Ika Yulianingtyas dan Arif Lukman Santoso
Abstract
The development about disclosure of social responsibility is not only belongings to the conventional economic, but also to the sharia-based economic. The measurement of social responsibility disclosure in sharia banking is still using Global Reporting Initiative Index (GRI). However the disclosure items in GRI index are not appropriate to the sharia principles so that the Islamic social reporting framework is emerging in accordance with sharia principles. The purpose of this research is to analyze the influence of the mechanism of Corporate governance towards the disclosure of Islamic social reporting in Southeast Asia during 2012-2015 with Size, Equity, GDP, and Percentage of Moslem population as a variables of control. Measurement of corporate governance of this research by using Corporate Governance Disclosure Index (CGDI) which is divided into six themes namely board of commissioner, risk management, transparency and accountability, audit committee, sharia supervisory board and investment account holder. The population of this study are all Islamic Banks in Southeast Asia. The tested samples of this study are 20 sharia commercial banks with 94 annual reports selected using purposive sampling method. This research analyze the annual reports using content analysis method and then multiple regression analysis. The result of this study is to prove that the mechanism of Corporate governance has a positive and significant impact toward the disclosure of Islamic social reporting. The result of this study can be used as an evaluation material for the government about the practice of disclosure in social responsibility to be more in line with the principles of sharia.
Keywords
Bank Syariah, Islamic Social Reporting, Corporate Governance
