PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING BANK UMUM SYARIAH DI INDONESIA

Good corporate governance is a system that regulates and controls the company to create added value. This study aimed to analyze the influence of good corporate profitability governance and reporting on the disclosure of Islamic sharia banks in Indonesia. The method in this research use quantitative approach. The samples are forty data. Purposive sampling and analysis tool used is multiple linear regression analysis. Results from the study show that the first hypothesis test results showed an effect size of BOC against Islamic Social Reporting Islamic Banks in Indonesia. The second hypothesis testing results show that the composition of the Board of the Independent Commissioner does not affect the Islamic Social Reporting Islamic Banks in Indonesia. The third hypothesis testing results indicate that the effect of the Audit Committee of the Islamic Social Reporting Islamic Banks in Indonesia. The fourth hypothesis testing results show that the size of the Sharia Supervisory Board does not affect the Islamic Social Reporting Islamic Banks in Indonesia. The fifth hypothesis testing results show that the effect on the profitability of Islamic Social Reporting Islamic Banks in Indonesia. Keyword : Good Corporate Governance, Profitabilitas, Islamic Social Reportin