PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN WAJIB DAN SUKARELA PADA LAPORAN TAHUNAN: Studi Pada Bank UmumSyariah di Indonesia tahun 2011-2015 - Afiyana, Indria Fitri (2017)
Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadaptingkatpengungkapanwajibdansukarelapadalaporantahunan bank umumsyariah di Indonesia tahun 2011-2015. Alasandilakukannyapenelitianiniadalahkarenapengungkapanmerupakanhal yang pentingdilakukanmengingatpraktiktransparansi yang baikdapatmeningkatkan rasa kepercayaandari para stakeholder.Tingkat pengungkapan yang tinggi juga bisamenjadiindikasibahwapelaksanaan good corporate governance di lembagatersebuttelahberjalandenganbaik.Variabelgood corporate governance diukurdengannilaikompositgood corporate governance sedangkanpengungkapanwajibsukareladenganmenggunakanindekspengungkapan.Metodepenelitian yang digunakanpadapenelitianiniadalahmetodedeskriptifdanverifikatifdenganpendekatankuantitatif.Sumber data padapenelitianinidiperolehdari data sekunder, yaknilaporantahunan bank umumsyariah yang diperolehdari website bank yang diteliti.Penelitianinimenggunakanmetodeanalisisregresisederhana, penelitianinimenunjukkanbahwapelaksanaangood corporate governance yang baikberpengaruhsignifikanterhadapnaiknyaskorpengungkapanwajibpadalaporantahunan bank umumsyariah.Penelitian model keduamenunjukkanbahwapelaksanaangood corporate governance,yang baikikutberpengaruhsignifikanterhadapnaiknyaskorpengungkapansukarelapadalaporantahunan bank umumsyariah, Kata Kunci: good corporate governance,pengungkapanwajib, pengungkapansukarela, bank umumsyariah, This study aims to determine the influence of good corporate governance on the mandatory and voluntary disclosure in sharia commercial bank in Indonesia in the year 2011 to 2015. The reason for this study is that the disclosure is an important thing to do considering the good transparency practices can increase the trust of stakeholders. A high level of disclosure can also be an indication that the implementation of good corporate governance in the institution was good. Good corporate governance were measured by composite value of good corporate governance and mandatory voluntary disclosure were measured by disclosure index. The method used in this research is descriptive and verification method with quantitative approach.Sources of data in this study was obtained from secondary data. Secondary data consists of the annual report of sharia commercial bank obtained through the website of the bank relevant. By using simple regression analysis, the results of this study indicate that implementation of good corporate governanceinfluence the increase of mandatory disclosure on annual report significantly. A second model study showed, the implementation of good corporate governance, influence the increase of voluntary disclosure on annual report significantly, Keywords: good corporate governance, mandatory disclosure, voluntary disclosure, sharia commercial bank