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All Journal Jurnal Akuntansi Multiparadigma E-Dimas: Jurnal Pengabdian kepada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat Madaniya ISLAMIC ACCOUNTING JOURNAL
Wulan Suci Rachmadani
Universitas Negeri Semarang
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : ISLAMIC ACCOUNTING JOURNAL

 1 
The influence of corporate governance and financial performance on disclosure of Islamic Social Reporting Sofa Ayuk Mustika; Wulan Suci Rachmadani; Fany Indriyani
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

This research is motivated by the disclosure of Islamic Social Reporting (ISR) because it needs to be implemented by Islamic banks in meeting the expectations of stakeholders, especially the Muslim community. The purpose of this study is to find out the effect of Good Corporate Governance (GCG) and Financial Performance on Islamic Social Reporting (ISR) Disclosures with Non-Performing Financing (NPF) as Intervening Variables in Islamic Commercial Banks in Indonesia (2016-2020 Period). The research data collection method is by using secondary data sourced from the Annual Reports of each Islamic bank from 2016 to 2020. The results show that the variables of the Board of Commissioners, and Financial Performance are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Sharia Supervisory Board, Audit Committee, Institutional Ownership does not affect Islamic Social Reporting (ISR) Disclosures. The variables of the Audit Committee and Institutional Ownership mediated by Non-Performing Financing (NPF) are able to influence the Disclosure of Islamic Social Reporting (ISR) while the Board of Commissioners, Sharia Supervisory Board, and Financial Performance mediated by Non-Performing Financing (NPF) do not affect the Disclosure of Islamic Social Reporting (ISR).Keywords: Good Corporate Governance, Islamic Social Reporting, Non-Performing Financing
Co-Authors -, Kardiyem Abdul Khafidz Aditya Pandu Wicaksono Amir Mahmud Desi Zulvina Dwi Puji Astuti Fany Indriyani Nurdian Susilowati Rizky Windar Amelia Sofa Ayuk Mustika