PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA
Abstract: This study aims to
examine the influence of Good Corporate Governance (GCG) of Corporate Social
Responsibility (CSR) with the financial performance and business risk as
intervening variable in Indonesian Islamic Bank. The study uses secondary data
from GCG report, financial report, and annual report of Indonesian Islamic Bank
in the period 2007-2010. The sample in this study is 15 Islamic Banks in
Indonesia. The Hypothesis are tested by the Partial Least Square (PLS)
approach. The results suggest that the GCG significantly has positive effect on
CSR Islamic Bank. GCG significantly has positive effect on the financial
performance of Islamic Bank. GCG significantly has positive effect on the
business risk of Islamic Bank. However, the financial performance has no effect
on the CSR of Islamic Bank and business risk has no effect on the financial
performance of Islamic Bank. This suggests that financial performance is not an
intervening variable of the effect GCG on the CSR of Islamic Bank and business
risk is not an intervening variable of the effect GCG on the financial
performance of Islamic Bank.
Keywords: Good Corporate
Governance, Corporate Social Responsibility, financial performance, business
risk, Islamic Bank
Penulis: Ahmad Roziq, Herdian Nisar
Danurwenda
Kode Jurnal: jpakuntansidd120424
