CORPORATE GOVERNANCE AND ISLAMIC SOCIAL REPORTING IN THE INDONESIA SHARIA BANKING COMPANIES

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This study examines the effect of the size of Commissioner Board, the size of Sharia Supervisory Board, the size of Audit Committee, the Proportion of Independent Audit Committee, the Frequency of Commissioner Board Meetings, the Frequency of Sharia Supervisory Board Meetings, with control variable of Company Size on the disclosure of Islamic Social Reporting. The population of this research is Sharia Banks in Indonesia which publishes annual report during the period of 2011-2016. By using purposive sampling method, it is obtained data for observation as many as 66. The data is analyzed using Multiple Linear Regression method. The result shows that the size of Commissioner Board significantly affects the disclosure of Islamic Social Reporting. The size of Sharia Supervisory Board has no effect on disclosure of Islamic Social Reporting. The size of Audit Committee has no effect on disclosure of Islamic Social Reporting, the Proportion of Independent Audit Committee has no effect on disclosure in Islamic Social Reporting, the Frequency of Commissioner Board Meetings has no effect on disclosure of Islamic Social Reporting, the Frequency of Sharia Supervisory Board Meetings has no effect on disclosure of Islamic Social Reporting, the Frequency of Audit Committee has no effect on disclosure of Islamic Social Reporting and control variable of company size significantly affects the disclosure of Islamic Social Reporting. This research contributes to the development of Islamic Social Reporting disclosure regulation on Sharia Banking industry in Indonesia.

Keywords: Company Size, frequency of meetings, Good Corporate Governance, Islamic Social Reporting, Sharia Banking

Nama Prosiding : 5th ASEAN International Conference on Islamic Finance (AICIF 2017)
ISSN : -
Tahun : 2017
Peneliti : Indri Kartika,,
Diunggah tanggal : Jumat, 2023-05-19