Ig-score, Investment Account Holders, Jumlah Dewan Komisaris Independen, Dan Corporate Social Responsibility Pada Perbankan Syariah Yang Terdapat Di Indonesia

Abstract

This  study aims  to find  out  and  obtain empirical evidence whether there are factors that  influence the level  of disclosure of Corporate Social  Responsibility in Islamic banking in Indonesia. The  researcher performed an  independent variable in the  form  of Islamic Governance Score, Investment  Account Holder, and  the  number of  Independent Board  of  Commissioners did  have  an  influence on  the dependent  variable Corporate Social  Responsibility with  control variables with  multiple company sizes calculated based on  total  assets. Disclosure of  CSR  in  sharia banking is measured using a disclosure index found in AAOIFI,  IG-Score is calculated based on scoring on several indicators, IAH is  calculated based on  total  temporary syirkah funds divided by  total  equity and  the  Number of Independent Commissioners is calculated by comparing the  total  Independent Commissioners and  the entire Board  Commissioner. This  study uses a sample of 61 observations from  companies registered with  the  OJK in the  period 2013-2017. The  results of the  study provide empirical evidence that  the Islamic Governance Score negatively affects the  level  of disclosure of Corporate Social  Responsibility, Investment  Account Holder has  a positive effect on  the  level  of  disclosure of  Corporate Social Responsibility and  the  Number of Independent Commissioners does  not  affect the  level  of disclosure of Corporate Social  Responsibility in Islamic banking in Indonesia . Based on the  results of this  study, it implies that   with  the  positive influence of  Investment  Account Holders on  Corporate Social Responsibility companies can  better monitor and  increase investment efficiently and  the  resulting implications can  also  be  beneficial for  the  government so  that  it  can  oversee Corporate Social Responsibility activities.