Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta)
DOI:
https://doi.org/10.24090/ej.v6i1.2048Keywords:
Corporate governance, corporate social responsibility, syariah bank, comparisonAbstract
Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or provate actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned syariah banks. Through quantitative method, we studied the differences between government and private owned syariah banks using six syariah banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility pactices. Eventhough, the difference between government and private owned syariah banks in social responsibilty practices is not significant, the result shows that the level compliance of government syariah banks towards social responsibiity is higher than private syariah banks. This might prove that government syariah banks might more commit to social welfare than private syariah banks. Future reseach with more samples and variables might be required to make the finding more valid.References
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Amri, S., Haryono, A. T., & Warso, M. M. (2016). Pengaruh Good Corporate Governance Terhadap Kinerja Kariyawan PT. Aditec Cakrawiyasa Semarang. Journal of Management 2(2).
Asriati, R., Ulfah, P., & Setyorini, C. T. (2016). Analisis Perbandingan Komponen Islamic Social Reporting (ISR) Pada Bank Syariah Antara Negara Indonesia dan Malaysia. Paper presented at the Simposium Nasional Akuntansi XIX, Lampung, 2016.
Bajra, B., Arifin, Z., & Sunatri. (2015). Analisis Pengaruh CSR (Corporate Social Responsibility) Terhadap Citra Perusahaan: Studi Kasus Pada Masyarakat Sekitar PT. Adora Indonesia Di Kalimantan Selatan. Jurnal Administrasi Bisnis (JAB), 30(1), 189.
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Bonazzi, L., & Islam, S. M. N. (2007). Agency theory and corporate governance: A study of the effectiveness of board in their monitoring of the CEO. Journal of Modelling in Management, 2(1), 7-23.
Buchholtz, A. K., Brown, J. A., & Shabana, K. M. (2015). Corporate Governance and Corporate Social Responsibility. In A. Crane, D. Matten, A. McWilliams, J. Moon & D. S. Siegel (Eds.), The Oxford Handbook of Corporate Social Responsibility. London: Oxford University Press.
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Furtado, T., Araújo, R., & Moreira, R. d. L. (2009). Relationship Between Corporate Governance And Corporate Social Responsibility Disclosure In Brazilian Companies. Paper presented at the XXI Congreso INterbational De Contaduria, Admninistracion E Informatica, Brazil.
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Janah, A. (2014). Analisis Pelaksanaan Dan Pengungkapan Tanggungjawab Sosial Perusahaan Perbankan Di Indonesia (Studi Komparatif Bank Pemerintah dan Bank Swasta). from Fakultas Ekonomi dan Bisnis, Universitas Brawijaya: http://download.portalgaruda.org/article.php?article=188894&val=6467&title=ANALISIS%20PELAKSANAAN%20DAN%20PENGUNGKAPAN%20TANGGUNGJAWAB%20SOSIAL%20PERUSAHAAN%20PERBANKAN%20DI%20INDONESIA%20(Studi%20Komparatif%20Bank%20Pemerintah%20dan%20Bank%20Swasta)
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Kamil, A., & Herusetya, A. (2012). Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility. Media Riset Akuntansi, 2(1), 1-17.
Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109.
Khoirudin, A. (2013). Corporate Governance Dan Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia. Accounting Analysis Journal, 2(2), 227-232.
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OJK. (2017). Statistik Perbankan Syariah Jakarta: Otoritas Jasa Keuangan.
Orlikowski, W. J., & Baroudi, J. J. (1991). Studying Information Technology in Organizations: Research Approaches and Assumptions. [Article]. Information Systems Research, 2(1), 1-28.
Poudel, R. L. (2015). Relationship Between Corporate Governance and Corporate Social Responsibility: Evidence From Nepalese Commercial Banks. The Journal of Nepalese Bussiness Studies, 9(1), 137-144.
Priantana, R. D., & Yustian, A. (2011). Pengaruh Struktur Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Telaah Dan Riset Akuntansi 4(1), 65-78.
Rahmat, A. (2013). Good Corporate Governance (GCG) Sebagai Prinsip Implementasi Corporate Social Responsibility (CSR): Studi Kasus Pada Community Development Center PT. Telkom Malang. Jurnal Skripsi FEB UB.
Ratnadewi, P. A., & Ulupui, I. G. K. A. (2016). Mekanisme Corporate Governance Sebagai Variabel Pemodrasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana 14(1), 548-574.
Retno, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2010). Nominal, 1(1), 84-103.
Riadi, I. H. (2013). Pengaruh Corporate Governance Terhadap Pengungkapan Pertanggungjawaban Sosial Islami (Islamic Corporate Social Responsibility) Pada Perbankan Syariah Di Indonesia. Universiats Sebelas Maret, Jember.
Roziani, E. A., & Sofie. (2010). Analisis Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Sosial Dalam Laporan Tahunan Bank Konvensional Dan Bank Syariah Di Indonesia. TAZKIA| Islamic Finance & Business Review, 5(1), 61.
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.
Sarbah, A., & Xiao, W. (2015). Good Corporate Governance Structures: A Must for Family Businesses Journal of Business and Management, 3, 40-57.
Setyowati, V. K., Z.A, Z., & Endang, M. G. W. (2014). Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility Terhadap Nilai Perusahaan (Pada Indeks Bisnis-27 Yang Terdaftar Di Bei Periode 2010-2012). Jurnal Administrasi Bisnis, 15(1), 1-10.
Sudana, I. M., & Arlindinia, P. A. (2011). Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Perusahaan Go-Public Di Bursa Efek Indonesia. Jurnal Manajemen Teori Dan Terapan, 4(1), 38.
Sudaryati, D., & Eskadewi, Y. (2012). Pengaruh Corporate Governance Terhadap Tingkat Pengungkapan Corporate Social Responsibility Di Bank Syariah Jurnal Ekonomi dan Bisnis, 11(1), 14-28.
Sule, E. T., & Saefullah, K. (2005). Pengantar Manajemen Jakarta: Kencana.
Surya, I., & Yustiavandana, I. (2006). Penerapan good corporate governance: mengesampingkan hak-hak istimewa demi kelangsungan usaha (Vol. 1). Jakarta: Kencana.
Syukron, A. (2012). Pengaturan dan Pengawasan pada Bank Syariah. Jurnal Ekonomi dan Hukum Islam, 2(1), 22-41.
Tricker, B. (2015). Corporate Governance: Principles, Policies, and Practices (3 ed.). London: Oxford University Press.
Usman, H., & Setiady, P. (2012). Pengantar Statistika. Yogyakarta: Bumi Aksara
Wardhany, N., & Arshad, S. (2012). The Role Of Shariah Board In Islamic Banks: A Case Study Of Malaysia, Indonesia And Brunei Darussalam. Paper presented at the 2nd ISRA Colloqium.
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
Alijoyo, A. (2016). Defining good Corporate Governance. Retrieved 21 Pebruari 2018, from Wealth and Finance International: https://www.wealthandfinance-news.com/good-corporate-governance
Allali, A. A. (2016). Corporate Governance and Corporate Social Responsibility in Islamic Banking: The Case of the Moroccan Banks in Italy. EJIF – European Journal of Islamic Finance, 4, 11.
Amri, S., Haryono, A. T., & Warso, M. M. (2016). Pengaruh Good Corporate Governance Terhadap Kinerja Kariyawan PT. Aditec Cakrawiyasa Semarang. Journal of Management 2(2).
Asriati, R., Ulfah, P., & Setyorini, C. T. (2016). Analisis Perbandingan Komponen Islamic Social Reporting (ISR) Pada Bank Syariah Antara Negara Indonesia dan Malaysia. Paper presented at the Simposium Nasional Akuntansi XIX, Lampung, 2016.
Bajra, B., Arifin, Z., & Sunatri. (2015). Analisis Pengaruh CSR (Corporate Social Responsibility) Terhadap Citra Perusahaan: Studi Kasus Pada Masyarakat Sekitar PT. Adora Indonesia Di Kalimantan Selatan. Jurnal Administrasi Bisnis (JAB), 30(1), 189.
Bank-Indonesia. (2013). Surat Edaran Bank Indonesia Nomor 15/15/DPNP Tanggal 29 April 2013 (pp. 55). Jakarta: Bank Indonesia.
Bonazzi, L., & Islam, S. M. N. (2007). Agency theory and corporate governance: A study of the effectiveness of board in their monitoring of the CEO. Journal of Modelling in Management, 2(1), 7-23.
Buchholtz, A. K., Brown, J. A., & Shabana, K. M. (2015). Corporate Governance and Corporate Social Responsibility. In A. Crane, D. Matten, A. McWilliams, J. Moon & D. S. Siegel (Eds.), The Oxford Handbook of Corporate Social Responsibility. London: Oxford University Press.
Charkham, J. (2003). Guidance for the Directors of Banks. Retrieved 13 Pebruari 2017, from Global Corporate Governance Forum: http://www.ifc.org/wps/wcm/connect/bd9bc00048a7e730aa6fef6060ad5911/Focus_2_Guidance_for_Directors_of_Banks.pdf?MOD=AJPERES
Cohen, J., Krishnamoorthy, G., & Wright., A. M. (2002). Corporate Governance and the Audit Process*. Contemporary Accounting Research. Contemporary Accounting Research, 19(4), 573-594.
Crotty, M. (1998). The Foundations of Social Research: Meaning and Perspectives in the Research Process. Crows Nest NSW: Allen & Unwin.
Fauzi, A. S., & Suransi, N. K. (2016). Pengaruh GCG Dan CSR Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi. InFestasi: Jurnal Bisnis dan Akuntansi, 12(1), 1-19.
Fico, F. G., Lacy, S., & Riffe, D. (2008). A Content Analysis Guide for Media Economics Scholars. Journal of Media Economics, 21(2), 114-130.
Furtado, T., Araújo, R., & Moreira, R. d. L. (2009). Relationship Between Corporate Governance And Corporate Social Responsibility Disclosure In Brazilian Companies. Paper presented at the XXI Congreso INterbational De Contaduria, Admninistracion E Informatica, Brazil.
Gibbs, P. A. (1993). Determinants of corporate restructuring: The relative importance of corporate governance, takeover threat, and free cash flow. Strategic Management Journal, 14(51), 51-68.
Guo, J., Sun, L., & L, X. (2009). Corporate Social Responsibility Assessment of Chinese Corporations. International Journal of Business and Management, 4(4), 54-57.
Hasibuan, M. S. P. (2007). Manajemen: Dasar, Pengertian, dan Masalah. Jakarta: Bumi Aksara.
Hisamuddin, N., & Tirta, M. Y. (2012). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Akuntansi Universitas Jember, 10(2), 109-138.
Janah, A. (2014). Analisis Pelaksanaan Dan Pengungkapan Tanggungjawab Sosial Perusahaan Perbankan Di Indonesia (Studi Komparatif Bank Pemerintah dan Bank Swasta). from Fakultas Ekonomi dan Bisnis, Universitas Brawijaya: http://download.portalgaruda.org/article.php?article=188894&val=6467&title=ANALISIS%20PELAKSANAAN%20DAN%20PENGUNGKAPAN%20TANGGUNGJAWAB%20SOSIAL%20PERUSAHAAN%20PERBANKAN%20DI%20INDONESIA%20(Studi%20Komparatif%20Bank%20Pemerintah%20dan%20Bank%20Swasta)
Kaihatu, T. S. (2006). Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Manajemen dan Kewirausahaan, 8(1), 9.
Kamil, A., & Herusetya, A. (2012). Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility. Media Riset Akuntansi, 2(1), 1-17.
Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109.
Khoirudin, A. (2013). Corporate Governance Dan Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia. Accounting Analysis Journal, 2(2), 227-232.
Natalylova, K. (2013). Pengaruh Corporate Governance Terhadap Corporate Social Responsibility dan Kinerja Perusahaan Yang Mendapatkan Indonesia Suistainabilty Reporting Awards. Media Bisnis, Edisi Khusus November, 162-182.
Noe, T. H., Rebello, M. J., & Rietz, T. A. (2015). The Separation of Firm Ownership and Management: A Reputational Perspective. Retrieved 12 Pebruary 2017, from Oxford University: https://www2.warwick.ac.uk/fac/soc/wbs/.../nrrmar2015_2.pdf
OJK. (2017). Statistik Perbankan Syariah Jakarta: Otoritas Jasa Keuangan.
Orlikowski, W. J., & Baroudi, J. J. (1991). Studying Information Technology in Organizations: Research Approaches and Assumptions. [Article]. Information Systems Research, 2(1), 1-28.
Poudel, R. L. (2015). Relationship Between Corporate Governance and Corporate Social Responsibility: Evidence From Nepalese Commercial Banks. The Journal of Nepalese Bussiness Studies, 9(1), 137-144.
Priantana, R. D., & Yustian, A. (2011). Pengaruh Struktur Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Telaah Dan Riset Akuntansi 4(1), 65-78.
Rahmat, A. (2013). Good Corporate Governance (GCG) Sebagai Prinsip Implementasi Corporate Social Responsibility (CSR): Studi Kasus Pada Community Development Center PT. Telkom Malang. Jurnal Skripsi FEB UB.
Ratnadewi, P. A., & Ulupui, I. G. K. A. (2016). Mekanisme Corporate Governance Sebagai Variabel Pemodrasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana 14(1), 548-574.
Retno, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2010). Nominal, 1(1), 84-103.
Riadi, I. H. (2013). Pengaruh Corporate Governance Terhadap Pengungkapan Pertanggungjawaban Sosial Islami (Islamic Corporate Social Responsibility) Pada Perbankan Syariah Di Indonesia. Universiats Sebelas Maret, Jember.
Roziani, E. A., & Sofie. (2010). Analisis Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Sosial Dalam Laporan Tahunan Bank Konvensional Dan Bank Syariah Di Indonesia. TAZKIA| Islamic Finance & Business Review, 5(1), 61.
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.
Sarbah, A., & Xiao, W. (2015). Good Corporate Governance Structures: A Must for Family Businesses Journal of Business and Management, 3, 40-57.
Setyowati, V. K., Z.A, Z., & Endang, M. G. W. (2014). Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility Terhadap Nilai Perusahaan (Pada Indeks Bisnis-27 Yang Terdaftar Di Bei Periode 2010-2012). Jurnal Administrasi Bisnis, 15(1), 1-10.
Sudana, I. M., & Arlindinia, P. A. (2011). Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Perusahaan Go-Public Di Bursa Efek Indonesia. Jurnal Manajemen Teori Dan Terapan, 4(1), 38.
Sudaryati, D., & Eskadewi, Y. (2012). Pengaruh Corporate Governance Terhadap Tingkat Pengungkapan Corporate Social Responsibility Di Bank Syariah Jurnal Ekonomi dan Bisnis, 11(1), 14-28.
Sule, E. T., & Saefullah, K. (2005). Pengantar Manajemen Jakarta: Kencana.
Surya, I., & Yustiavandana, I. (2006). Penerapan good corporate governance: mengesampingkan hak-hak istimewa demi kelangsungan usaha (Vol. 1). Jakarta: Kencana.
Syukron, A. (2012). Pengaturan dan Pengawasan pada Bank Syariah. Jurnal Ekonomi dan Hukum Islam, 2(1), 22-41.
Tricker, B. (2015). Corporate Governance: Principles, Policies, and Practices (3 ed.). London: Oxford University Press.
Usman, H., & Setiady, P. (2012). Pengantar Statistika. Yogyakarta: Bumi Aksara
Wardhany, N., & Arshad, S. (2012). The Role Of Shariah Board In Islamic Banks: A Case Study Of Malaysia, Indonesia And Brunei Darussalam. Paper presented at the 2nd ISRA Colloqium.
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
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2018-06-11
How to Cite
Nurdin, N. (2018). Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta). El-Jizya : Jurnal Ekonomi Islam, 6(1), 65–90. https://doi.org/10.24090/ej.v6i1.2048
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