Pengaruh Good Corporate Governance dan Pengungkapan Islamic Social Reporting terhadap Kinerja Keuangan pada Perbankan Syariah di Indonesia Periode 2015-2017

Nurina Fildjah, Nurdin Nurdin

Abstract


Abstract. This study examines the effect of Good Corporate Governance and Disclosure of Islamic Social Reporting on Performance of Pastry. The object of this research is Sharia Commercial Banks in Indonesia in 2015-2017. The sample research technique was carried out using the purposive sampling method that was used was a research sample of 12 Islamic Commercial Banks. Annual sata type. This study uses multiple linear regression analysis as a method to measure the effect of independent variables on the dependent variable using SPSS 21. The results of the study with multiple linear regression analysis indicate that Good Corporate Governance as measured by the Independent Board of Commissioners partially influences Financial Performance. Good Corporate Governance as measured by the Sharia Supervisory Board partially influences Financial Performance. The Islamic Social Report Index has a partial effect on Financial Performance. This study also states that Good Corporate Governance and Disclosure of Islamic Social Reporting simultaneously have a significant effect on Financial Performance with the value of R Square of 0.561. This means that the independent variable is able to explain the dependent variable by 56,1% and the remainder is explained by other variables not examined in this study.

Keywords: Good Corporate Governance, Independent Board of Commissioners, Sharia Supervisory Board, Islamic Social Reporting Index, Financial Performance, Return On Assets

Abstrak. Penelitian ini menguji pengaruh Good Corporate Governance dan Pengungkapan Islamic Social Reporting terhadap Kinerja Kuangan. Objek penelitian ini adalah Bank Umum Syariah di Indonesia tahun 2015-2017. Teknik penelitian sampel dilakukan dengan menggunakan metode purposive sampling yang digunakan adalah sampel penilitian sebanyak 12 Bank Umum Syariah. Jenis data tahunan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode untuk mengukur pengaruh variable independen terhadap variable dependen dengan menggunakan SPSS 21. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa Good Corporate Governance yang diukur dengan Dewan Komisaris Independen secara parsial berpengaruh terhadap Kinerja Keuangan. Good Corporate Governance yang diukur dengan Dewan Pengawas Syariah secara parsial berpengaruh terhadap Kinerja Keuangan. Indeks Islamic Social Reporting berpengaruh secara parsial terhadap Kinerja Keuangan. Penelitian ini juga menyatakan bahwa Good Corporate Governance dan Pengungkapan Islamic Social Reporting secara simultan berpengaruh signifikan terhadap Kinerja Keuangan dengan nilai R Square sebesar 0,561. Hal ini berarti bahwa variable independen mampu menjelaskan variable dependen sebesar 56,1% dan sisanya dijelaskan oleh variable lain yang tidak diteliti dalam penelitian ini.

Kata Kunci: Good Corporate Governance, Dewan Komisaris Independen, Dewan Pengawas Syariah, Indek Islamic Social Reporting, Kinerja Keuangan, Return On Assets


Keywords


Good Corporate Governance, Dewan Komisaris Independen, Dewan Pengawas Syariah, Indek Islamic Social Reporting, Kinerja Keuangan, Return On Assets

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References


Haniffa, Ross, Hudaib, M.A dan Malik, A.M. 2002. Accounting Policy Choice within the Shariah Islami’ah Framework.

Othman, Rohana and Thani., A. 2010. Islamic Social Reporting of listed Companies in Malaysia. International Business & Economics Research Journa

KNKCG (2004) Pedoman Good Corporate Governance Perbankan Indonesia, Jakarta:

Komite Nasional Kebijakan Corporate Governance.




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