PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

FEBRIANA, ANISSA (2020) PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ANISSA FEBRIANA. The Influence of Environmental Performance, Company Size, and Good Corporate Governance on Islamic Social Reporting (ISR) Disclosure. Faculty of Economics, Universitas Negeri Jakarta, 2020. The research aims to determine the influence of environmental performance, company size and good corporate governance on ISR disclosure. Dependent variable ISR disclosure is measured by the ISR index with content analysis from company's annual report. Independent variable environmental performance is measured by the scoring of company's achievement on PROPER. Company size is measured by the natural logarithm of company's annual total sales. Good corporate governance represent by three aspects consist of size of board of commissioners is measured by the number of board of commisoners' member on company, proportion of independent commissioners is measured by the ration between number of independent board of commissioners and number of all member of board of commissioners on company, and size of audit committee is mesaured by the number of all member of audit committee on company. This research uses secondary data with the 48 population of manufacture companies that listed in Indonesian Sharia Stock Index (ISSI) and joined the PROPER during 2016-2018. Sample selected based on purposive sampling and acquired 35 companies during three years. This research uses Partial Least Square Structural Equation Modeling (PLS-SEM) analysis for test the hypothesis with the help of SmartPLS program version 3.2.7. The results of this research is company size and size of board of commissioners has positive influence on ISR disclosure. Meanwhile environmental performance, proportion of independent commissioners, and size of audit committee has no influence on ISR disclosure. Keywords: Islamic Social Reporting Disclosure, Environmental Performance, Company Size, Good Corporate Governance, Size of Board of Commissioners, Proportion of Independent Commissioners, Size of Audit Committee.

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