Pengaruh Dewan Komisaris, Komposisi Dewan Komisaris Independen, Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris Syariah, Dan Frekuensi Rapat Komite Audit Terhadap Pengungkapan Indeks Islamic Social Reporting Pada Bank Umum Syariah Periode 2010-2014
Abstract: This study aims to
find out the simultaneous and partial influences of aboard of commissioner, the
composition of board of independent commissioner, board of syariah controller,
the frequency of board of syariah controller meetings, and the frequency of
audit committee meetings toward the disclosure of ISR index to Islamic public
banks during period 2010-2014.
This study uses quantitative approach, and the data is a secondary data
which was obtained using purposive sampling. The data was analyzed using panel
data regression. The population includes all Islamic public banks in Indonesia
by focusing on period 2010-2014.
The result shows that, simultaneously, the five variables have
significant influence toward ISR. Partially, KDKI, DPS, and the FRDPS have
significant influence toward ISR, while DK and FRKA have insignificant
influence toward ISR.
Keywords: Good Corporate
Governance, disclosure, Islamic Social Reporting index, Islamic Public Bank
Penulis: Wardatul Baidok, Dina
Fitrisia Septiarini
Kode Jurnal: jpmanajemendd161316
