Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan Islamic social reporting dengan kinerja lingkungan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamix Index periode 2017-2022. Sampel dalam penelitian ini sebanyak 8 perusahaan. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dari 8 perusahaan yang menjadi sampel. Alat bantu analisis dalam penelitian ini menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif signifikan terhadap pengungkapan ISR, sedangkan ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR. Kemudian variabel kinerja lingkungan tidak mampu memediasi pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan ISR.
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