PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PADA BANK SYARIAH DAN KONVENSIONAL BESERTA DETERMINANNYA

Penulis

  • Dian Imanina Burhany Politeknik Negeri Bandung
  • Neneng Dahtiah Politeknik Negeri Bandung
  • Ahmad Syarief Politeknik Negeri Bandung

DOI:

https://doi.org/10.24034/j25485024.y2020.v4.i3.4531

Kata Kunci:

Karakteristik perusahaan, Elemen tata kelola perusahaan, Pengungkapan tanggung jawab sosial dan lingkungan, Bank syariah, Bank konvensional.

Abstrak

Pengungkapan tanggung jawab sosial dan lingkungan (TJSL) perusahaan di Indonesia saat ini belum maksimal, termasuk pada sektor perbankan, baik bank syariah maupun bank konvensional. Banyak hal yang menjadi determinan, di antaranya karakteristik perusahaan dan elemen tata kelola perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional beserta determinannya. Determinan terdiri atas karakteristik perusahaan yang meliputi ukuran perusahaan dan profitabilitas serta elemen tata kelola perusahaan yang meliputi ukuran dewan direksi, direksi independen, dan komite audit. Sampel penelitian adalah bank syariah dan bank konvensional yang melakukan pengungkapan TJSL di website pada tahun 2018. Data penelitian adalah data sekunder yang diakses melalui website bank. Data dianalisis menggunakan analisis konten, analisis deskriptif, dan analisis regresi berganda. Hasil penelitian menemukan bahwa tidak ada perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional, determinan yang berpengaruh positif terhadap pengungkapan TJSL adalah karakteristik perusahaan berupa ukuran perusahaan (aset), sedangkan karakteristik perusahaan berupa profitabilitas serta elemen tata kelola perusahaan berupa ukuran dewan direksi, direksi independen, dan komite audit tidak berpengaruh terhadap pengungkapan TJSL.

Biografi Penulis

Dian Imanina Burhany, Politeknik Negeri Bandung

Departemen Akuntansi

Lektor Kepala

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2020-11-12

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