Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian mengenai pengungkapan Islamic Social Reporting (ISR) masih meluas, belum terspesialisasi terhadap sharia governance. Sedangkan penelitian mengenai CSR dengan menggunakan elemen-elemen corporate governance pada perusahaan konvensional telah beragam muncul, namun fungsi tata kelolanya berbeda dengan institusi keuangan Islam. Penelitian ini menggunakan content analysis untuk mendapatkan tingkat pengungkapan ISR pada perusahaan asuransi syariah dan regresi random effect censored tobit untuk menemukan elemen-elemen sharia governance yang mempengaruhi pengungkapan ISR. Penelitian dilakukan terhadap 24 sampel laporan tahunan perusahaan asuransi syariah di Indonesia, Malaysia, negara-negara GCC, dan Indian Subcontinent pada tahun 2010 dan 2011. Hasil pengujian menunjukkan bahwa ukuran sharia board, komponen sharia board report, perusahaan yang memiliki keanggotaan di AAOIFI, dan tekanan sosial politik di suatu negara mempengaruhi pengungkapan ISR, namun tidak dengan rasio penduduk Muslim di suatu negara. Ukuran perusahaan sebagai variabel kontrol tidak mempengaruhi pengungkapan ISR. Hasil penelitian ini diharapkan memberikan manfaat bagi perusahaan asuransi syariah untuk tidak hanya fokus dalam menjaga kesehatan dan stabilitas perusahaan saja, tetapi juga dapat lebih peduli terhadap aktivitas sosial yang sesuai dengan prinsip Islam serta pelaporan dan pengungkapannya kepada para stakeholder perusahaan.

---

Researches related to factors affecting Islamic Social Reporting (ISR) are still widespread which have not specialized to sharia governance. Even though there are various researches related to CSR using elements of corporate governance in the conventional companies, but their governance function is different to the Islamic financial institutions'. This research uses content analysis to get the level of ISR disclosure on the Islamic insurance companies and random effect censored tobit regression to find sharia governance elements affecting ISR disclosure. This research uses 24 samples of 2010 and 2011 annual reports presented by Islamic insurance companies in Indonesia, Malaysia, GCC countries, and Indian Subcontinent.

The result shows that sharia board size, sharia board report?s components, AAOIFI membership, and political and civil repression of the country influence the level of ISR disclosure, but not for number of Muslim population in the country. Company size as a control variable does not influence the level of ISR disclosure. This result is expected to give benefits for Islamic insurance companies to not only focus on maintaining their soundness and stability, but also concern about implementation of social activities which comply to Islamic principles as well as their reporting and disclosing to the companies? stakeholders."

"Penelitian ini membahas tentang hubungan governansi syariah dan tingkat risiko kredit di bank syariah. Unsur governansi yang digunakan adalah jumlah anggota dewan direksi dan dewan komisaris, proporsi komisaris independen, tingkat kepemilikan manajer, tingkat kepemilikan saham institusi, jumlah komite audit, jumlah dewan pengawas syariah, dan kompetensi dari anggota dewan pengawas syariah serta jumlah rapat dewan pengawas syariah. Penelitian ini menggunakan analisis panel data dengan fixed effect. Hasil penelitian menunjukkan bahwa semakin meningkat jumlah dewan direksi, tingkat kepemilikan institusi, kompetensi dewan pengawas syariah, dan jumlah rapat dewan pengawas syariah, maka risiko kredit akan menurun. Untuk jumlah dewan komisaris, semakin rendah jumlah dewan komisaris, maka risiko kredit akan menurun. Untuk proporsi komisaris independen, tingkat kepemilikan saham manajer, jumlah komite audit, dan jumlah dewan pengawas syariah, tidak memberikan pengaruh apapun terhadap risiko kredit.

---

This study discusses the relationship between sharia governance and the level of credit risk in Islamic banks. The governance elements used are the number of members of the board of directors and board of commissioners, the proportion of independent commissioners, the level of managerial ownership, the level of institutional ownership, the number of audit committees, the number of sharia supervisory boards, and the competence of sharia supervisory board members and the number of sharia supervisory board meetings. This study uses panel data analysis with fixed effects. The results of the study indicate that the increasing number of boards of directors, the level of institutional ownership, the competence of the sharia supervisory board, and the number of sharia supervisory board meetings, the credit risk will decrease. For the number of boards of commissioners, the lower the number of boards of commissioners, the credit risk will decrease. For the proportion of independent commissioners, the level of manager share ownership, the number of audit committees, and the number of sharia supervisory boards, do not have any effect on credit risk."