Good Corporate Governance dan Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII)

Abstract

Islamic economics is increasingly become a popular issue. One of the topics of Islamic economics is Islamic Social Reporting (ISR). Islamic Social Reporting is a development of sharia-based Corporate Social Responsibility measurement. This study aims to analyze the effect of Good Corporate Governance that is proxied using the independent board of commissioners, audit committee, institutional ownership and managerial ownership on the Islamic Social Reporting (ISR). The study uses secondary data from the annual reports of companies listed in the Jakarta Islamic Index on 2017 and 2018. The samples of this study are 40 companies that are selected using purposive sampling methods. Data is analyzed using multiple linear regression. The results of the study showed that the independent board and maagerial ownership have effect on ISR disclosure, meanwhile institutional ownership and audit committees have no effect on ISR disclosure.