Penerapan Good Corporate Governance dalam Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia

The implementation of Good Corporate Governance (GCG) should be implemented properly, in order to create a healthy banking according to sharia principles. An important part of the governance structure of the Bank is the board of commissioners, directors, and the sharia supervisory board. This study analyzes the effect of GCG disclosure consisting of the board of commissioners, board of directors and sharia supervisory board on Islamic social reporting in Islamic commercial banks in Indonesia. This type of research is associative quantitative. The research sample consisted of seven Islamic commercial banks in Indonesia, with an observation period of 20142019. The data source comes from the annual report and GCG report of each Islamic commercial bank. Disclosure of ISR is carried out by means of a dichotomy, namely "1" if the report is disclosed and "0" if not disclosed. Data analysis using multiple linear regression. Hypothesis testing using the t test, F test, and R Square. The results showed that the variable size of the board of commissioners had no effect on the ISR disclosure. Meanwhile, the variable size of the board of directors and sharia supervisory board affects the ISR disclosure. The quality and competence of the board of directors and the sharia supervisory board determine Islamic banks in implementing good corporate governance. el Barka: Journal of Islamic Economic and Business Vol. : 3 (2), 2020, 257-281 DOI : 10.21154/elbarka.v3i2.2404 p-ISSN : 2657-1153 e-ISSN : 2657-1862 Angrum Pratiwi, Darmawati, Rizky Amaliyah 258 el Barka: Journal of Islamic Economic and Business