SHARIA GOVERNANCE SEBAGAI SOLUSI MENGATASI PENGARUH NEGATIF KARAKTERISTIK SOSIAL-POLITIK TERHADAP PENGUNGKAPAN I-CSR BANK SYARIAH

Main Article Content

Agus Maulana

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik sosial politik terhadap tingkat pengungkapan Islamic Corporate Social Responsibility (I-CSR), dan menguji apakah mekanisme sharia governance dapat memoderasi pengaruh dari karakteristik sosial politik terhadap pengungkapan I-CSR bank syariah. Data yang digunakan yaitu laporan tahunan 52 Bank syariah dari 13 negara selama periode 2014–2016. Karakter sosial politik diproksikan dengan nilai Public Right and Civil Liberties (PRCL), sedangkan pengungkapan I-CSR diukur dengan analisis konten berdasarkan indeks pengungkapan I-CSR yang dikembangkan berdasarkan standar AAOIFI. Pengujian statistika menggunakan metode FGLS dengan metode analisis Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa rata-rata pengungkapan I-CSR bank syariah masih relatif rendah yaitu sekitar 44%, namun cenderung menunjukan tren yang meningkat dari tahun ke tahun. Hasil pengujian hipotesis menunjukan bahwa karakteristik sosial politik yang diproksikan dengan nilai PRCL berpengaruh terhadap tingkat pengungkapan I-CSR. Pengujian lebih lanjut menunjukan sharia governance berperan sebagai pure moderator.

Article Details

How to Cite
Maulana, A. (2020). SHARIA GOVERNANCE SEBAGAI SOLUSI MENGATASI PENGARUH NEGATIF KARAKTERISTIK SOSIAL-POLITIK TERHADAP PENGUNGKAPAN I-CSR BANK SYARIAH. NISBAH: Jurnal Perbankan Syariah, 6(1), 1–14. https://doi.org/10.30997/jn.v6i1.2707
Section
Articles
Author Biography

Agus Maulana, Universitas Pembangunan Nasional Veteran Jakarta

Jurusan Akuntansi

Fakultas Ekonomi dan Bisnis

Universitas Pembangunan Nasional Veteran Jakarta

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