Pengaruh pengungkapan Islamic corporate social responsibility terhadap kinerja keuangan dengan good corporate Governance sebagai variabel moderating : Studi empiris pada Bank Syariah di Indonesia

Sholekhah, Eka Nikmatush (2018) Pengaruh pengungkapan Islamic corporate social responsibility terhadap kinerja keuangan dengan good corporate Governance sebagai variabel moderating : Studi empiris pada Bank Syariah di Indonesia. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Praktik Islamic Corporate Social Responsibility (ICSR) merupakan tanggung jawab sosial perusahaan yang berlandaskan pada konsep triple bottom line dan norma-norma agama Islam dalam pelaksanaannya. Tujuan dari penelitian ini adalah untuk mengetahui: 1.) Pengaruh ICSR terhadap kinerja keuangan Bank Syariah yang ada di Indonesia. 2.) Pengaruh variabel Good Corporate Governance dalam memperkuat atau memperlemah hubungan antara ICSR dan kinerja keuangan Bank Syariah yang ada di Indonesia.

Jenis penelitian ini adalah kuantitatif deskriptif, dengan fokus penelitian 10 Bank Syariah di Indonesia yang listing di Bank Indonesia dan mencantumkan laporan pertanggungjawaban sosial dalam annual report selama tahun 2012-2016. Data yang digunakan adalah data sekunder dengan teknik pengambilan sampel purposive sampling. Analisis data menggunakan Partial Least Square (PLS) dengan software SmartPLS 3.

Hasil analisis menunjukkan bahwa pengungkapan ICSR yang diukur dengan indikator Islamic Social Reporting Index berpengaruh positif terhadap kinerja keuangan. Artinya kepedulian perusahaan dengan lingkungan sekitar dapat meningkatkan kualitas kinerja keuangan perbankan yang baik dan transparan. Sementara variabel Good Corporate Governance dengan proksi Dewan Komisaris, Direksi, Auditor, Komite Audit, dan Dewan Pengawas Syariah menunjukkan pengaruh positif signifikan terhadap kinerja keuangan dan mampu memoderasi hubungan antara ICSR dan kinerja keuangan. Sehingga proksi Good Corporate Governance dapat meningkatkan kepedulian ICSR perusahaan yang berpengaruh terhadap peningkatan kualitas kinerja keuangan Bank Syariah.

ENGLISH:

Practice of Islamic Corporate Social Responsibility (ICSR) is a social responsibility in a company based on triple bottom line concept and Islamic norms in the implementation. The study has purposes to know: 1.) the influence of ICSR to Indonesian Sharia Bank. 2.) The influence of Good Corporate Governance variable to strengthen or weaken the relationship between ICSR and financial performance of Sharia Bank in Indonesia.

The analysis type of this research is descriptive quantitative research which will focus on ten Sharia Banks in Indonesia that have been in listing on Bank Indonesia and they include the social accountability report in annual report by the year 2012-2016. The data used is secondary data by using purposive sampling technique in the process of data collection. To analyze the data, this study uses Partial Least Square (PLS) with software SmartPLS 3.

The result of this study shows that ICSR is measured by an Islamic Social Reporting Index has a positive impact to the financial performance. It means that care had by a company to the surrounding may increase the quality of financial performance into well and transparent financial. Another hand, Good Corporate Governance variable with the proxy of Board of Commissioners, Directors, Auditors, Audit Committee, and Sharia Supervisor Board shows a significant positive impact to the financial performance and moderate the relationship between ICSR and financial performance. Therefore, Good Corporate Governance can increase the awareness of ICSR companies that have an effect on the quality improvement of Sharia Bank financial performance.

Item Type: Thesis (Undergraduate)
Supervisor: Meldona, Meldona
Keywords: Islamic Corporate Social Responsibility; Good Corporate Governance; Kinerja Keuangan; Islamic Corporate Social Responsibility; Good Corporate Governance; Financial performance
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Depositing User: Heni Kurnia Ningsih
Date Deposited: 24 Apr 2018 08:38
Last Modified: 24 Apr 2018 08:38
URI: http://etheses.uin-malang.ac.id/id/eprint/10295

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