Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR)

Abstract

The Corporate Social Responsibility (CSR) program is an investment for companies for the growth and sustainability of the company and is no longer seen as a cost center but as a means to become a profit center.The implementation of CSR in banking industry has the goal of making CSR as one of the companies to regulate their business not only for the benefit of shareholders but for other stakeholders. In addition, Corporate Social Responsibility (CSR) is also a challenge to maintain the company's reputation in the community.The issue of Corporate Social Responsibility (CSR) sticking out along with the development of a banking sector related to the need for disclosure of social responsibility in Islamic banking today, is widely discussed about the Islamic Social Reporting Index (ISR index). The ISR index contains compilation of standard items of CSR set by AAOIFI which were further developed by researchers regarding CSR items that should be disclosed by an Islamic entity. The Islamic Social Reporting (ISR) index is believed to be the initial benchmark in terms of disclosure standards for Corporate Social Responsibility (CSR) that are in accordance with the Islamic perspective. This research was conducted on Islamic banks in the Middle East region whose annual reports were announced through banking sites using a sample of Islamic bank annual reports published during the period 2015-2017.

Islamic Social Reporting of Islamic Banking in Indonesia

“…Conventional banks still believe that corporate CSR reporting focuses only on the horizontal relationship dimension, namely on the material and moral aspects of interhuman relations. In contrast to the reporting of social responsibility from the point of view of Sharia law, Sharia banking should focus on the religious aspect in reporting its social responsibility based on Islamic provisions [20].…”

Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia

“…Setiap penciptaan aktiva, disamping berpotensi menghasilkan keuntungan juga berpotensi menimbulkan terjadinya risiko. Menurut (S. Astuti, 2019) modal didefinisikan sebagai sesuatu yang mewakili kepentingan pemilik dalam suatu perusahaan.…”

“…Semakin tinggi tingkat keberhasilan bank, maka dalam melakukan aktivitas bagi hasilnya akan mempengaruhi pembiayaan bank. Begitu juga dengan penentuan laba yang diperoleh akan semakin kecil (S. Astuti, 2019).…”

“…Modal merupakan faktor yang amat penting bagi perkembangan dan kemajuan bank sekaligus menjaga kepercayaan masyarakat. Penelitian yang dilakukan oleh (S. Astuti, 2019) menyatakan bahwa kecukupan modal memiliki pengaruh positif terhadap pengungkapan Islamic Social Reporting. Sedangkan penelitian yang dilakukan (Rosfina, 2018) berpengaruh negatif terhadap pengungkapan Islamic Social Reporting.…”

“…Astuti, (2019) dan YanindhaSari & Priantinah, (2018), membuktikan bahwa kecukupan modal berpengaruh positif signifikan terhadap pengungkapan Islamic Social Reporting. Dari pemaparan diatas maka diperoleh hipotesis sebagai berikut: H₄GCG yang ditetapkan dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas yaitu sekurang-kurangnya sebanyak dua orang.Berdasarkan pendekatan teori legitimasi menyatakan bahwa peran dewan pengawas syariah terhadap perusahaan dapat beroperasi dalam lingkungan eksternal dengan menyakinkan bahwa tanggung jawab sosial perusahaan harus sesuai dengan batas norma masyarakat.…”