The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable
Abstract
This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks were selected as research samples, and 50 observation data were obtained. The analysis method used is inner model and hypothesis testing using the WarpPLS 8.0 program. The research results show that Institutional Ownership has a positive and significant effect on Product and Service Disclosure, the size of the board of directors and sharia supervisory board has a negative and significant effect on Product and Service Disclosure. Meanwhile, CSR disclosure as a moderating variable is able to moderate the relationship between these three variables on Product and Service Disclosure.
Keywords : Good Corporate Governance, Product and Service Disclosure, Revealing Corporate Social Responsibility
References
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Reni, F., & Anggraini, R. (2006). Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan. Pengungkapan Informasi Sosial Dan Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Keuangan Tahunan (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Bursa Efek Jakarta), 21, 23–26. http://digilib.mercubuana.ac.id/manager/file_artikel_abstrak/Isi_Artikel_699411403487.pdf
Rostiani, S. S., & Sukanta, T. A. (2019). PENGARUH DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Pada Bank Umum Syariah di Indonesia Periode 2012-2016). Jurnal Akuntansi, Bisnis Dan Ekonomi, 4(2), 1225–1248. https://doi.org/10.33197/jabe.vol4.iss2.2018.184
Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. Journal of Physics A: Mathematical and Theoretical, 44(8), 1–15. https://doi.org/10.1088/1751-8113/44/8/085201
Ali Hasan (2018). (2020). Bab ii kajian pustaka bab ii kajian pustaka 2.1. Bab Ii Kajian Pustaka 2.1, 12(2004), 6–25.
Ameraldo, F., Saiful, S., & Husaini, H. (2019). Islamic Banking Strategies In Rural Area: Developing Halal Tourism and Enhancing The Local Welfare. Ikonomika, 4(1), 109–136. https://doi.org/10.24042/febi.v4i1.4211
Apriani, P. P., & Khairani, S. (2023). Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan. MDP Student Conference, 2(2), 100–107. https://doi.org/10.35957/mdp-sc.v2i2.3958
Ari, P. (2015). Dewan Pengawas Syariah Dan Pengungkapan. Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah, 1, 169–170.
Ben Slama Zouari, S., & Boulila Taktak, N. (2014). Ownership structure and financial performance in Islamic banks: Does bank ownership matter? International Journal of Islamic and Middle Eastern Finance and Management, 7(2), 146–160. https://doi.org/10.1108/IMEFM-01-2013-0002
Cahyono, Y. T., & Yuniasih, D. R. (2021). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran dewan Komiasris dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Sosial Responsibility. Seminar Nasional Ahmad Dahlan Accounting Fair (SNAF), 1(1), 1–16.
Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310. https://doi.org/10.1016/S0278-4254(00)00015-6
Dewi, R. K., & Widagdo, B. (2013). Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Kinerja Perusahaan. Manajemen Bisnis, 2(1), 162–182. https://doi.org/10.22219/jmb.v2i1.1486
Grassa, R., & Chakroun, R. (2016). Ownership structure, board’s characteristics and corporate governance disclosure in GCC banks: What about Islamic banks? International Journal of Accounting, Auditing and Performance Evaluation, 12(4), 360–395. https://doi.org/10.1504/IJAAPE.2016.079862
Grassa, R., Chakroun, R., & Hussainey, K. (2018). Corporate governance and Islamic banks’ products and services disclosure. Accounting Research Journal, 31(1), 75–89. https://doi.org/10.1108/ARJ-09-2016-0109
Hayati, R. (2016). Analisis Pengaruh Shari’a Governance Structure.
Hilimiyah, M. F. (2018). Implementasi Islamic Social Reporting (ISR) dalam Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah di Indonesia. http://digilib.uinkhas.ac.id/id/eprint/21571
Husaini, H., Nurazi, R., & Saiful, S. (2023). Moderating role of risk management effectiveness on corporate social responsibility- corporate performance relationship. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194465
Husaini, Pirzada, K., & Saiful. (2020). Risk management, sustainable governance impact on corporate performance. Journal of Security and Sustainability Issues, 9(3), 993–1004. https://doi.org/10.9770/jssi.2020.9.3(23)
Husaini, Saiful, Saputra, J., & Albra, W. (2019). A study of supply chain manangement of board composition, enterprise risk management, and performance of non and Islamic companies in Indonesia. International Journal of Supply Chain Management, 8(5), 349–357.
Kamaludin, Usman, B., Rusdi, M., & Susanti, W. (2022). CSR performance and CSR disclosure persistency: Empirical evidence of the US hypercompetitive industry. Contaduria y Administracion, 67(2), 278–303. https://doi.org/10.22201/fca.24488410e.2022.3231
Khoirudin Jurusan Akuntansi, A., Ekonomi, F., & Negeri Semarang, U. (2013). Corporate Governance Dan Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia. Accounting Analysis Journal, 2(1), 227–232. http://journal.unnes.ac.id/sju/index.php/aaj
Masruroh, S., Ermawati, E., & Dimyati, M. (2018). Jurnal Riset Akuntansi Jurnal Riset Akuntansi. Jurnal Riset Akuntansi, 1(2), 44–53. http://jkm.stiewidyagamalumajang.ac.id/index.php/jra%0APengaruh
Mohamad Taha, M. H. (2013). The Relationship between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2276763
Murdiansyah, I. (2021). Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR). MALIA: Journal of Islamic Banking and Finance, 5(1), 43. https://doi.org/10.21043/malia.v5i1.10543
Mutum, B. N. D. S. (2015). 기사 (Article) 와 안내문 (Information) [. The Eletronic Library, 34(1), 1–5.
Ramadhani, R., & Maresti, D. (2021). Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR. Ekonomis: Journal of Economics and Business, 5(1), 78. https://doi.org/10.33087/ekonomis.v5i1.262
Reni, F., & Anggraini, R. (2006). Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan. Pengungkapan Informasi Sosial Dan Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Keuangan Tahunan (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Bursa Efek Jakarta), 21, 23–26. http://digilib.mercubuana.ac.id/manager/file_artikel_abstrak/Isi_Artikel_699411403487.pdf
Rostiani, S. S., & Sukanta, T. A. (2019). PENGARUH DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Pada Bank Umum Syariah di Indonesia Periode 2012-2016). Jurnal Akuntansi, Bisnis Dan Ekonomi, 4(2), 1225–1248. https://doi.org/10.33197/jabe.vol4.iss2.2018.184
Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. Journal of Physics A: Mathematical and Theoretical, 44(8), 1–15. https://doi.org/10.1088/1751-8113/44/8/085201
Published
2024-02-16
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