Main Article Content
Abstract
Penelitian ini bertujuan untuk Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Islamic Social Reporting (ISR) dengan Ukuran Perusahaan (Size) Sebagai Variabel Moderating (Studi Kasus pada Bank Umum Syariah di Indonesia Tahun 2018-2020). Sampel penelitian ini ditentukan dengan metode purposive sampling dengan kriteria yang telah ditentukan peneliti, metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji Moderated Regression Analysis (MRA) menggunakan software pengolah data Eviews 10. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap ISR, Leverage berpengaruh negatif dan signifikan terhadap ISR dan kepemilikan manajerial tidak berpengaruh terhadap ISR. Hasil Moderated Regression Analysis menunjukkan bahwa Ukuran Perusahaan mampu memoderasi hubungan Profitabilitas dan Leverage terhadap ISR, dan Ukuran Perusahaan tidak mampu memoderasi hubungan Kepemilikan Manajerial terhadap ISR.
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References
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- Pengungkapan Corporare Social Responsibility Berdasarkan Islamic Sosial Reporting Indeks Pada Bank Syariah di Indonesia. Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Islam, UIN Syarif Hidayatullah.
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- The Cost Of Debt. Journal Of Accounting And Economics, Vol. 37, No.3, pp. 315-342. Apriliana, Siska dan Agustina, Linda. 2017. The Analysis Of Fraudulent Financial Reporting
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- Faozan, Akhmd. 2013. Implementasi Good Corporate Governance dan Peran Dewan Pengawas Syariah di Bank Syariah. Jurnal Ekonomi Islam La Riba, Vol. VII (1). GRI.
- Sustainability Reporting Guidelines. Netherland: Global Reporting Initiative. Farook, S, Lanis Roman dan M. Kabir Hasan. 2011. Determinants Of Corporate Social
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- Ghozali, Imam. 2006. Aplikasi Analisis Mutivariat Dengan Program SPPS. Semarang: BPFE Universitas Diponegoro.
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- Hapsoro, Dody. 2008. Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Perusahaan: Studi Empiris di Pasar Modal Indonesia. Jurnal Akuntansi dan Manajemen, Vol. 19, No. 3, Desember.
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- Jazil,T.,dan Syahruddin. 2013. The Performance Measures of Selected Malaysian and
- Indonesia Islamic Bank Based on the Maqashid al- Shari’ah Approach. Volume 7
- Nomor 2, Sya’ban 1434.
- Jensen, M. and Meckling, W. 1976. Theory of the firm: managerial behavior, agency costs and onwership structure. Journal of Financial Economic, Vol. 3, pp. 305-60.
- Kartika, I. (2014). Pengaruh Penerapan Good Corporate Governance oleh Dewan Komisaris, Dewan Direksi, Komite-Komite, dan Dewan Pengawas Syariah terhadap Kinerja Perbankan pada Bank Umum Syariah di Indonesia Tahun 2010-2013. Jakarta: Fakultas Syariah dan Hukum Universitas Islam Negeri Syarif Hidayatullah Jakarta.
- Kholid, M. N, dan Bachtiar, Arief. 2015. Good Corporate Governance dan Kinerja Maqashid Syariah Bank Syariah di Indonesia. JAAI 19 (2): 126-136
- Komite Nasional Kebijakan Governance Http://www/knkg-indonesia.org/ Khurshid, Muhammad Adnan. 2014. Developing an Islamic corporate social responsibility model (ICSR). Competitiveness Review Vol. 24 No. 4, 2014 pp. 258-274.
- Latifah Hanum, dkk. 2011. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurusan Pendidikan Ekonomi, STKIP PGRI Sumatera Barat.
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- Nasir, Mohd N.A. dan Abdullah, S.N. 2004. “Voluntary disclosure and corporate governance
- among financially distressed firms in Malaysia” Financial Reporting, Regulation and
- Governance, Vol. 3 No. 1.
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- Nugroho. 2015. "Urgensi Penerapan Islamic Corporate Governance di Baitul Maal Wat
- Tanwil (BMT)". Jurnal Kajian Bisnis, Vol. 23, No. 1.
- Othman, R., Md-Thani, A., dan Ghani, E. K. 2009. Determinants of Islamic Social Reporting Among Top Shari’a-Approved Companies in Bursa Malaysia. Research Journal of International Studies, Volume 12, 4-20.
- Pradana, P dan Rahardja. (2014). Pengaruh Ukuran Dewan Direksi dan Dewan Komisaris serta Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang terdaftar diBEI tahub 2010-
- . Diponegoro Journal of Accounting, Volume 3, Nomor 3.
- Prasetyoningrum, A. K. 2010. "Analisis Pengaruh Independensi dan Profesionalisme Dewan Pengawas Syariah terhadap Kinerja Bank Perkreditan Rakyat Syariah di Jawa Tengah". Jurnal Ilmu Ekonomi ASET, Vol. 12, No. 1, hlm: 27-36
References
Adestian, Yuda. 2015. Pengaruh Dewan Komisaris, Dewan Direksi, Dewan Komisaris Independen, Komite Audit dan Ukuran Perusahaan Pada Kinerja Perusahaan Perbankan yang Listing di BEI Pada Tahun 2012-2014. Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro.
Akbar, Taufik. 2015. Analisis Pengaruh Islamic Corporate Governance Terhadap
Pengungkapan Corporare Social Responsibility Berdasarkan Islamic Sosial Reporting Indeks Pada Bank Syariah di Indonesia. Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Islam, UIN Syarif Hidayatullah.
Al-Amameh, A. (2014). Corporate Governance, Ownership Structure and Bank Performance
in Jordan. International Journal of Economics and Finance, 6(6), 69-81.
Anderson, Ronald C. et al. 2004. Board Characteristics, Accounting Report Integrity, And
The Cost Of Debt. Journal Of Accounting And Economics, Vol. 37, No.3, pp. 315-342. Apriliana, Siska dan Agustina, Linda. 2017. The Analysis Of Fraudulent Financial Reporting
determinant Through Fraud Pentagon Approachh”. Jurnal Dinamika Akuntansi. Vol.
, No. 2: 154-165.
Baltagi, Badi H. 2008. Econometrics (4th ed). Verlag Berlin Heidelberg: Springer. Bawono, Anton. 2006. Multivariate Analysis dengan SPSS. Salatiga: STAIN Salatiga press. Charles dan Chariri. 2012. “Analisis Pengaruh Islamic Corporate Governance terhadap Pengungkapan Corporate Sosial Responbilit (Studi Kasus pada Bank Sariah di Asia)”. Diponegoro Journal of Accounting. Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis. Universitas Diponegoro. Semarang.
Darwis, H. 2009. "Corporate Governance Terhadap Kinerja Perusahaan". Jurnal Keuangan dan perbankan, Vol. 13.
Dewayanto, T. 2010. "Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan Nasional Studi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2006- 2008". Jurnal Fokus Ekonomi, Vol. 5, No. 2, hlm: 104-123.
Dewi, Aminar Sutra, Desfriana Sari dan Henryanto Abahasris. 2018. “Pengaruh Karakteristik Dewan Komisaris Terhadap Juberha Perusahaan Manufaktur di BEI. Jurnal Benefita 3 (3) Oktober 2018: Hal 445-454)
Dewi, S. S. dan M. P. Priyadi. 2013. Pengaruh Karakteristik Perusahaan terhadap Corporate Social Responsibility Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Ilmu & Riset Akuntansi, 2 (3), 120.
Ekasandy, Arry. 2018. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syari’ah Indonesia. Jurnal Akuntansi, Vol. 5 No. 1
Falikhatun, Yasmin Umar Assegaf. 2012. Bank Syariah di Indonesia: Ketaatan Pada Prinsip- Prinsip Syariah dan Kesehatan Finansial. CBAM-FE-UNISSULA: Vol. 1 No. 1.
Faozan, Akhmd. 2013. Implementasi Good Corporate Governance dan Peran Dewan Pengawas Syariah di Bank Syariah. Jurnal Ekonomi Islam La Riba, Vol. VII (1). GRI.
Sustainability Reporting Guidelines. Netherland: Global Reporting Initiative. Farook, S, Lanis Roman dan M. Kabir Hasan. 2011. Determinants Of Corporate Social
Responsibility Disclosure: The Case Of Islamic Banks. Journal of Islamic Accounting and Business Research , 114- 141.
Ghozali, Imam. 2006. Aplikasi Analisis Mutivariat Dengan Program SPPS. Semarang: BPFE Universitas Diponegoro.
Gil, Amarjit dan Obradovich, John. 2012. The Impact of Corporate Governance and Financial Leverage on the Value of American Firms. International Research Journal of Finance and Economics, Issue 91 (2012), 46-56
Haniffa, Ros. 2002. Social Reporting Disclusure: an Islamic Perspektive. Indonesian
Management and Accounting Research. Vol.1 No.2.
Hapsoro, Dody. 2008. Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Perusahaan: Studi Empiris di Pasar Modal Indonesia. Jurnal Akuntansi dan Manajemen, Vol. 19, No. 3, Desember.
Harahap. Sofyan Syafri. 2002. Analisis Kritis atas Laporan Keuangan. Jakarta; PT. Raja
Grafindo Persada.
Hartono, D. F., dan Y. W. Nugrahanti. 2014. "Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan". Jurnal Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 3, No. 2, hlm: 191-2015.
Jazil,T.,dan Syahruddin. 2013. The Performance Measures of Selected Malaysian and
Indonesia Islamic Bank Based on the Maqashid al- Shari’ah Approach. Volume 7
Nomor 2, Sya’ban 1434.
Jensen, M. and Meckling, W. 1976. Theory of the firm: managerial behavior, agency costs and onwership structure. Journal of Financial Economic, Vol. 3, pp. 305-60.
Kartika, I. (2014). Pengaruh Penerapan Good Corporate Governance oleh Dewan Komisaris, Dewan Direksi, Komite-Komite, dan Dewan Pengawas Syariah terhadap Kinerja Perbankan pada Bank Umum Syariah di Indonesia Tahun 2010-2013. Jakarta: Fakultas Syariah dan Hukum Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Kholid, M. N, dan Bachtiar, Arief. 2015. Good Corporate Governance dan Kinerja Maqashid Syariah Bank Syariah di Indonesia. JAAI 19 (2): 126-136
Komite Nasional Kebijakan Governance Http://www/knkg-indonesia.org/ Khurshid, Muhammad Adnan. 2014. Developing an Islamic corporate social responsibility model (ICSR). Competitiveness Review Vol. 24 No. 4, 2014 pp. 258-274.
Latifah Hanum, dkk. 2011. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurusan Pendidikan Ekonomi, STKIP PGRI Sumatera Barat.
Lestari, Andita Putri. 2018. Pengaruh Corporate Governance dan Profitabilitas Terhadap Islamic Social Reporting Pada Bank Syariah. Jurusan Manajemen, Fakultas Ekonomi, Universitas Islam Indonesia. Maradita, Aldira. 2012. Karakteristik Good Corporate Governance Pada Bank Syariah dan Bank Konvensional. Yuridika, Vol. 29 (2).
Nasir, Mohd N.A. dan Abdullah, S.N. 2004. “Voluntary disclosure and corporate governance
among financially distressed firms in Malaysia” Financial Reporting, Regulation and
Governance, Vol. 3 No. 1.
Ningrum, Ratna Aditya, dkk. 2013. “Pengaruh Kinerja Keuangan, Kepemilikan Institusional dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan ISR”. Accounting Analysis Journal: AAJ 2 (4).
Nugroho. 2015. "Urgensi Penerapan Islamic Corporate Governance di Baitul Maal Wat
Tanwil (BMT)". Jurnal Kajian Bisnis, Vol. 23, No. 1.
Othman, R., Md-Thani, A., dan Ghani, E. K. 2009. Determinants of Islamic Social Reporting Among Top Shari’a-Approved Companies in Bursa Malaysia. Research Journal of International Studies, Volume 12, 4-20.
Pradana, P dan Rahardja. (2014). Pengaruh Ukuran Dewan Direksi dan Dewan Komisaris serta Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang terdaftar diBEI tahub 2010-
. Diponegoro Journal of Accounting, Volume 3, Nomor 3.
Prasetyoningrum, A. K. 2010. "Analisis Pengaruh Independensi dan Profesionalisme Dewan Pengawas Syariah terhadap Kinerja Bank Perkreditan Rakyat Syariah di Jawa Tengah". Jurnal Ilmu Ekonomi ASET, Vol. 12, No. 1, hlm: 27-36