PENGARUH DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris pada Bank Umum Syariah di Indonesia pada Tahun 2015 -2019)

Abstract

This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. The population in this study were all Islamic commercial banks in Indonesia amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling technique using purposive sampling technique. The sample amounting to 11 companies in 2015-2019, so that the research data analyzed amounted to 55. The data analysis technique using descriptive statistics, classical assumption test and multiple linear regression analysis. The results of this study found that (1) The Sharia Supervisory Board has an effect on the disclosure of ISR. (2) The Audit Committee has an effect on the disclosure of ISR. (3) Managerial Ownership has an effect on ISR disclosure. (4) Institutional Ownership has an effect on ISR disclosure.

Keywords: Islamic Social Reporting (ISR), Sharia Supervision Board, Audit Committee, Managerial Ownership and Institutional Ownership