PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2016

The purpose of this research is to examine the influence of Islamic corporate governance and financial performances to the disclosure of Islamic social reporting. The variable dependent is consist of 53 items disclosure Islamic social reporting and the independent variables are Islamic corporate governance which is proxied by board commissioner, sharia supervisory board, audit committee and financial performance which is proxied by liquidity, leverage, and profitability. The population is all companies which published an annual report in 2016 period. The samples are 10 companies based on purposive sampling listed on Otoritas Jasa Keuangan (OJK). The analysis method in this research is Structural Equation Modelling (SEM) by using Warp PLS 6.0. The result of this research shows that Islamic corporate governance and financial performances have the significant positive effect of the disclosure of Islamic social reporting (ISR). The result of the test in this research proves that 57% of the dependent variable can be explained by the independent variables and the remaining by 43% is influenced by other variables beyond the independent variables