ISLAMIC SOCIAL REPORTING DISCLOSURE PADA BANK UMUM SYARIAH DI INDONESIA

• Main Author: Nunung Alindawati, - (Author)
• Format: Book
• Published: 2017-12-04.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/36272/1/S_EKI_1305470_Title.pdf; http://repository.upi.edu/36272/2/S_EKI_1305470_Abstract.pdf; http://repository.upi.edu/36272/3/S_EKI_1305470_Table_of_content.pdf; http://repository.upi.edu/36272/4/S_EKI_1305470_Chapter1.pdf; http://repository.upi.edu/36272/5/S_EKI_1305470_Chapter2.pdf; http://repository.upi.edu/36272/6/S_EKI_1305470_Chapter3.pdf; http://repository.upi.edu/36272/7/S_EKI_1305470_Chapter4.pdf; http://repository.upi.edu/36272/8/S_EKI_1305470_Chapter5.pdf; http://repository.upi.edu/36272/9/S_EKI_1305470_Bibliography.pdf; http://repository.upi.edu/36272/10/S_EKI_1305470_Appendix.pdf
• Keywords: HB Economic Theory; HC Economic History and Conditions

Selama ini pengukuran CSR yang digunakan dalam perusahaan yang beroperasi berdasarkan syariah didasarkan pada Global Reporting Initiative Index (GRI) yang masih bersifat konvensional. Sementara itu, indeks ISR (Islamic Social Reporting) di Indonesia masih terbatas dan belum optimal serta perkembangannya sangat lambat dibandingkan perkembangan indeks ISR di negara-negara Islam lainnya. Penelitian ini bertujuan untuk menguji pengaruh Company size dan profitabilitas terhadap pengungkapaan Corporate Social Responsibility bank umum syariah yang diukur berdasarkan indeks Islamic Social Reporting. Populasi penelitian ini adalah seluruh bank umum syariah di Indonesia. Total sampel yang diuji sebanyak 10 bank umum syariah yang dipilih dengan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode kausalitas dengan pendekatan kuantitatif. Penelitian ini menganalisis ISR melalui annual report bank umum syariah tahun 2011-2016 menggunakan metode content analysis. Teknik analisis data menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa, dari tahun ke tahun semua indeks ISR bank umum syariah mengalami perkembangan yang berfluktuatif namun cenderung meningkat dari tahun ke tahun. Berdasarkan hasil uji t, hasil penelitian menunjukkan bahwa company size berpengaruh positif dan signifikan terhadap ISR disclosure, sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap ISR disclosure. Berdasarkan hasil uji F, compay size dan profitabilitas secara bersama-sama mempengaruhi variabel terikat yaitu ISR disclosure. Temuan ini memberikan implikasi bahwa aset dan profitabilitas harus senantiasa ditingkatkan Bank Umum Syariah sehingga pengungkapan ISR pun semakin baik. ;---So far, the measurement of CSR used in sharia companies is based on the Global Reporting Initiative Index (GRI). ISR index in Indonesia is still limited and has not optimlized yet and the development is very slow if it is compared to the development of ISR index in other Islamic countries. This aim of this study is to examine the effect of company size and profitability on corporate Social Responsibility disclosure of sharia commercial bank as measured by Islamic Social Reporting index. The population of this study is all sharia commercial banks in Indonesia. The tested samples were totally 10 sharia commercial banks that selected by purposive sampling method. The method that used in this research is causality method with quantitative approach. This research analyzes ISR through annual report of sharia bank in 2011-2016 by using content analysis method. The technique of data analysis is panel data regression. The results of this study indicated that, from year to year All ISR indexes of sharia banks are fluctuating but tends to increase. Based on partial test, results of research indicate that company size has a positive and significant effect on ISR disclosure, while profitability has a negative and significant effect on ISR disclosure. Based on simultaneous test, company size and profitability have a significant effect on ISR disclosure.This research implies that, asset and profitability must be increased by Sharia bank, so ISR disclosure will be better.