Pengaruh Dewan Pengawas Syariah Dan Intellectual Capital Terhadap Islamic Corporate Social Responsibility (studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2015-2018)

Ridelia Riffa Salsabila, Muhamad Muslih, Febrial Pratama

Abstract

Abstrak Adanya perbedaan prinsip yang diterapkan di antara perusahaan konvensional dengan perusahaan berbasis syariah menjadi penyebab banyaknya perbedaan dalam implementasi pada berbagai aspek termasuk pengungkapan dalam laporan tanggung jawab sosialnya. Maka dari itu pada perusahan berbasis syariah digunakan Islamic Corporate Social Responsibility (ICSR) atau laporan tanggung jawab sosial yang menggunakan indeks Islamic Social Reporting (ISR) dalam laporan tahunan yang akan dikeluarkan ke publik agar sesuai dengan prinsip syariah (sharia compliance). Penelitian ini bertujuan untuk mengetahui pengaruh jumlah anggota Dewan Pengawas Syariah (SIZE), pendidikan anggota Dewan Pengawas Syariah (EDU), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) terhadap Islamic Corporate Social Responsibility (ICSR). Populasi pada penelitian ini adalah seluruh Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) pada periode 2015-2018. Pengambilan sampel dilakukan dengan menggunakan Teknik pusposive sampling. Jumlah data observasi yang diperoleh sebanyak 44 data yang terdiri dari 12 sampel Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2018. Pada penelitian ini digunakan Teknik analisis regresi data panel dengan menggunakan aplikasi Eviews 11. Hasil dari pengujian penelitian ini menunjukkan bahwa jumlah anggota Dewan Pengawas Syariah (SIZE), pendidikan anggota Dewan Pengawas Syariah (EDU), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) berpengaruh secara simultan terhadap Islamic Corporate Social Responsibility (ICSR). Sedangkan secara parsial, pendidikan anggota Dewan Pengawas Syariah (EDU) secara parsial berpengaruh positif terhadap Islamic Corporate Social Responsibility (ICSR). Kata kunci: Dewan Pengawas Syariah (DPS), Intellectual Capital, Islamic Corporate Social Responsibility (ICSR) Abstract The difference in principles applied between conventional companies and sharia-based companiesis the cause of the many differences in implementation in various aspects including disclosures in their social responsibility reports. Therefore, in sharia-based companies, Islamic Corporate Social Responsibility (ICSR) is used or social responsibility reports that use the Islamic Social Reporting (ISR) index in annual reports that will be issued to the public to comply with sharia principles (sharia compliance). This study aims to determine the effect of the Sharia Supervisory Board size (SIZE), Sharia Supervisory Board education (EDU), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) on Islamic Corporate Social Responsibility (ICSR). The population in this study were all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the 2015-2018 period. Sampling was done using purposive sampling technique. The number of observational data obtained was 44 data consisting of 12 samples of Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the 2015-2018 period. This research uses panel data regression analysis technique using the Eviews 11 application. The results of this research test show that the Sharia Supervisory Board size (SIZE), Sharia Supervisory Board education (EDU), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) simultaneously influence Islamic Corporate Social Responsibility (ICSR). Meanwhile, partially, the Sharia Supervisory Board education (EDU) partially has a positive effect on Islamic Corporate Social Responsibility (ICSR).

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