PERAN DEWAN PENGAWAS SYARIAH DALAM PENGUNGKAPAN ISLAMIC SOSIAL REPORTING

Hasan Mukhibad

Abstract


Abstrak: Peran Dewan Pengawas Syariah dalam Pengungkapan Islamic Sosial Reporting. Penelitian ini bertujuan membuktikan secara empiris peran Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Responsibity (ISR). Metode yang digunakan adalah analisis Partial Least Square (PLS) dengan Bank Umum Syariah (BUS) di Indonesia sebagai sampel. Hasil penelitian menunjukkan bahwa jumlah DPS merupakan faktor terkuat dalam pengungkapan ISR. Hal ini disebabkan karena DPS memiliki peran yang holistik, yakni peningkatan kepatuhan syariah, kinerja keuangan dan sosial. Selain itu, pemahaman DPS terhadap hukum ekonomi dan keuangan kontemporer akan mempengaruhi kinerja bank, baik kinerja finansial maupun sosial.

 

Abstract: The role of the Sharia Supervisory Board in Islamic Social Reporting Disclosures. This study aims to empirically prove the role of the Sharia Supervisory Board (SSD) on the disclosure of Islamic Social Responsibility (ISR). The method used is the analysis of Partial Least Square (PLS) with Islamic Commercial Banks (ICB) in Indonesia as a sample. The result shows that the number of SSD is the strongest factor in ISR disclosure. This happens because SSD has a holistic role, namely increasing sharia compliance, financial and social performance. In addition, SSD’'s understanding of contemporary economic and financial laws will affect the performance of the bank, both financial and social.


Keywords


kinerja bank; kinerja sosial; kepatuhan syariah

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References


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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9018

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