Apakah Diversifikasi Dewan Memengaruhi Kualitas Pengungkapan Islamic Corporate Social Responsibility?

Dian Yuni Anggraeni, Rayna Kartika



Abstract. This study aims to examine the effect of diversification of the board on the quality of ICSR. ICSR is proxied by content analysis based on indicators adopted by Khurshid's research (2014). Diversification of the board is proxied by gender diversification in the structure of the board of commissioners and directors separately. The method used is a regression analysis with unbalanced panel data at 50 observations (13 BUS) during the 2014-2017 periods. The results of the study indicate that there is an influence of the diversification of the board on the quality of ICSR. It indicates the importance of gender diversification of the sharia banks boards’ structure in order to increase the quality of ICSR information disclosed.

Board Diversification; Governance; ICSR; Quality Of Disclosure; Sustainability.

 Abstrak. Penelitian ini bertujuan untuk menguji pengaruh diversifikasi dewan terhadap kualitas ICSR. ICSR diproksikan dengan analisis konten berdasarkan indikator yang diadopsi oleh penelitian Khurshid (2014). Diversifikasi dewan diproksikan dengan diversifikasi gender pada struktur dewan komisaris dan direksi secara terpisah. Metode yang digunakan pada penelitian ini ialah analisis regresi dengan unbalanced panel data,yaitu 50 observasi (13 BUS) selama periode 2014-2017. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara diversifikasi dewan dan kualitas ICSR. Hasil tersebut menunjukkan urgensi diversifikasi gender pada struktur dewan untuk meningkatkan kualitas penyajian informasi ICSR bank syariah.


Diversifikasi Dewan; ICSR ; Keberlanjutan; Kualitas Pengungkapan; Tata Kelola.

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DOI: https://doi.org/10.17509/jrak.v7i3.17671


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