Mariska Nanda Savira, 7211411084 (2015) PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, UKURAN DEWAN PENGAWAS SYARIAH, CROSSDIRECTORSHIP, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR). Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

Pengungkapan tanggung jawab sosial di Indonesia telah mengalami peningkatan termasuk perbankan syariah. Pengukuran pengungkapan tanggung jawab sosial yang digunakan oleh perbankan syariah masih menggunakan Global Reporting Index (GRI) sebagai acuannya padahal saat ini banyak isu penggunaan Islamic Social Reporting (ISR) yang sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, ukuran Dewan Komisaris, ukuran Dewan Pengawas Syariah, cross-directorship, kepemilikan manajerial, dan kepemilikan institusional terhadap Islamic Social Reporting (ISR) pada perbankan syariah di Indonesia. Populasi dari penelitian ini adalah seluruh bank umum syariah di Indonesia periode tahun 2010-2013. Jumlah sampel yang diuji sebanyak 8 bank umum syariah yang dipilih dengan metode purposive sampling. Penelitian ini menganalisis laporan tahunan perusahaan dengan metode content analysis. Teknik analisis dari penelitian ini menggunakan analisis deskripstif dan analisis statistik. Hasil penelitian menunjukkan bahwa Ukuran perusahaan, ukuran Dewan Pengawas Syariah, cross-directorship dan kepemilikan manajerial berpengaruh terhadap pengungkapan Islamic Social Reporting di Indonesia, sedangkan ukuran Dewan Komisaris dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan Islamic Social Reporting di Indonesia. Saran yang berkaitan dengan hasil penelitian ini yaitu pemerintah disarankan mengeluarkan peraturan/undang-undang khusus yang berkaitan dengan praktik dan pengungkapan ISR, bagi peneliti selanjutnya disarankan menambahkan variabel eksogen lain yang diduga berpengaruh terhadap pengungkapan ISR dan menambah tahun pengamatan agar lebih menggambarkan pengungkapan ISR pada Bank Umum Syariah di Indonesia. Disclosure of social responsibility in Indonesia has increased including islamic banks. The size disclosure of social responsibility which used by islamic bank is still using the Global Reporting Index (GRI) as a reference besides nowadays many issues of the use of Islamic Social Reporting (ISR) in accordance with Islamic principles. This study aims to determine the effect of Company Size, Board of Commissioners Size, Sharia Supervisory Board Size, Cross-directorship, Managerial Ownership and Institutional Ownership of the Islamic Social Reporting (ISR) on Sharia Banking in Indonesia. Population of this study were all Islamic banks in Indonesia in the period of 2010-2013. The number of samples which were tested by 8 Islamic banks were selected using purposive sampling method. This study analyzed the annual reports of companies using content analysis method. Methods which were used in analyzing this study were descriptive analysis and statistical analysis. The result showed that company size, sharia supervisory board size, crossdirectorship, and managerial ownership affected the Islamic social reporting disclosure in Indonesia, while board of commissioner’s size and institutional ownership does not affect the Islamic social reporting disclosure in Indonesia. Suggestions relating to the results of this research is that the government should suggest to create specific regulations / laws related to practices and disclosure of ISR, recommendation for the next researcher is to add other exogenous variables that are supposed to influence the disclosure of ISR and also to add years of observation in order to describe more about the disclosure of ISR at the Bank Sharia in Indonesia.

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