Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia)

Febty Nurhikmah, Winarsih Winarsih, Metta Kusumaningtyas

Abstract


Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.


Keywords


Corporate Social Responsibility, Sharia Supervisory Board, Intellectual Capital

Full Text:

PDF

References


Agustina, Wahyuni, dkk. 2015. “Pengaruh Intellectual Capital, Corporate Social Responsibility Dan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI tahun 2011-2013)”, (Jurnal Akuntansi, Universitas Pendidikan Ganesha) Vol. 3 No. 1 Tahun 2015

Arani, Desna. 2010. “Hubungan Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Keuangan PT. Bank Syariah Mandiri”, (Skripsi Fakultas Ekonomi, Universitas Gunadarma), Jakarta.- Dipublikasikan

Charles, Chariri. 2012. “Analisis Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus pada Bank Syariah di Asia)”. (Diponegoro Journal of Accounting) -Tahun 2012.

Dipika, Nur Anisa. 2014. “Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Islamic Social Reporting (Studi Kasus pada Perbankan Syariah Di Indonesia)”, (Skripsi Fakultas Syariah dan Hukum, Universitas Islam Negeri Sunan Kalijaga), Yogyakarta.-Dipublikasikan

Ekayani, Fitria dan Anton Rahmadi. 2010. “Rangkuman Prinsip Syariah dalam Tata Kelola Perusahaan yang Baik”, Artikel Fakultas Ekonomi Universitas Mulawarman, Samarinda.

Fitria, Soraya dan Dwi Hartanti. 2010. “ Islam dan Tanggung Jawab Sosial : Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks” (Jurnal SNA XIII).

Ghozali, Imam dan Hengky Latan. 2012. Partial Least Square Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS2.0 M3. Badan Penerbit UNDIP: Semarang.

Khoirudin, Amirul. 2013. “Corporate Governance dan Pengungkapan Islamic Social Reporting pada Perbankan Syariah di Indonesia.” (Acounting Analysis Journal UNNES) ISSN 2252-6765 Acoounting analysis Journal 2(2)(2013)

Lestari, Puji. 2013. “Determinants Of Islamic Social Reporting In Syariah Banks: Case of Indonesia.” (International Journal Business and Management Invention) Vol. 2 No. 10- Oktober 2013.

Maulida, Aldehita Purnasanti dkk. 2012. “Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR)”, Artikel Fakultas Ekonomi, Universitas Negeri Semarang.

Musibah, Anwar Salem dan Wan Sulaiman Bin Wan Yusoff Alfattani. 2014. “The Mediating Effect of Financial Performance on the Relationship between Shariah Supervisory Board Effectiveness, Intellectual Capital and Corporate Social Responsibility, of Islamic Banks in Gulf Cooperation Council Countries” (Asian Social Sciences) Vol.10 No. 17 – Tahun 2013).

Othman, Rohana dan Azlan Md Thani. 2010. “Islamic Social Reporting Of Listed Companies In Malaysia,” (International Business & Economics Research Journal) Vol. 9 No. 4 – April 2010).

Peraturan Bank Indonesia No. 11/33/PBI/2009 tentang Pelaksanaan GCG bagi Bank Umum Syariah dan Unit Usaha Syariah

Putri, Dewi Rosarina R. 2014. “ Hubungan Antara Corporate Social Responsibility Dan Kinerja Keuangan Industri Keuangan Syariah Di Indonesia”, (Skripsi Fakultas Syariah dan Hukum, Universitas Islam Negeri Sunan Kalijaga), Yogyakarta.- Dipublikasikan

Raditya, Amilia Nurul. 2012. “ Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Masuk Daftar Efek Syariah (DES)”, (Skripsi Fakultas Ekonomi Universitas Indonesia), Depok.- Dipublikasikan

Rahman, Azhar Abdul dan Abdullah Awadh Bukair. 2013. “The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Bank of Gulf Co-Operation Council Countries”(Asian Journal of Business and Accounting) Vol. 6 No. 2- Tahun 2013 (ISSN 1985-4064).

Rahma, Nadia. 2012. “Analisis Penerapan Islamic Social Reporting Index Dalam Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia”, (Skripsi Fakultas Syariah dan Hukum, Universitas Islam Negeri Sunan Kalijaga), Yogyakarta.- Dipublikasikan

Rizkiningsih, Priyesta. 2012. “Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR): Studi Empiris pada Bank Syariah di Indonesia, Malaysia, dan Negara- Negara Gulf Cooperation Council”, (Skripsi Fakultas Ekonomi, Universitas Indonesia), Depok.- Dipublikasikan

Sofyani, Hafiez dkk. 2012. “Islamic Social Reporting Index sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia).” (Jurnal Dinamika Akuntansi) Vol. 4 No. 1-Maret 2012: 36-46

Ulum, Ihyaul. 2013. “iB-VAIC: Model Pengukuran Kinerja Intellectual Capital Perbankan Syariah di Indonesia”(Jurnal Inferensi) Vol. 7 No. 1, hlm 183-204. ISSN:1978-7332

UU No. 21 tahun 2008 tentang perbankan syariah

Wardayanti, Siti Maria. 2011. “ Implikasi Shariah Governance Terhadap Reputasi dan Kepercayaan Bank Syariah” (Jurnal Walisongo, Universitas Jember) Vol. 19, No. 1 Mei 2011

Widiasti, Asih. 2013. “Faktor-Faktor Yang Mempengaruhi PengungkapanIslamic Social Reporting (ISR) Perusahaan Terdaftar Pada Daftar Efek Syariah (DES)”, (Skripsi STIE Bank BPD Jateng), Semarang.- Dipublikasikan

Widyastuti, Sri. 2010. “Dampak Penerapan Tata Kelola Perusahaan Yang Baik Terhadap Kinerja Bank Umum Syariah”, (Skripsi Universitas Pancasila), Jakarta.- Dipublikasikan


Refbacks

  • There are currently no refbacks.


Malia Journal Indexed by :

http://journal.stainkudus.ac.id/indexing/crossref.jpghttp://journal.stainkudus.ac.id/indexing/moraref.jpghttp://journal.stainkudus.ac.id/indexing/ipi.jpghttp://journal.stainkudus.ac.id/indexing/academiaedu.jpghttp://journal.stainkudus.ac.id/indexing/googlescholar.jpghttp://journal.stainkudus.ac.id/indexing/isjd.jpg