PENGARUH ISLAMIC CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Pada Bank Umum Syariah Periode 2014 – 2019)

Abstract

This study aims to determine the effect of Islamic Corporate Governance, Company Size, and Corporate Social Responsibility on the Sustainability Report Disclosure of Indonesian Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the 2014-2019 period, using purposive sampling technique and using multiple linear regression analysis. The results showed that Islamic Corporate Governance (ICG) had no significant effect on the Sustainability Report Disclosure. Company size has a positive effect on the Sustainability Report Disclosure. and Corporate Social Responsibility has a negative effect on Sustainability Report Disclosure.

Keyword: Islamic Corporate Governance, Company Size, Corporate Social Responsibility, Sustainability Report Disclosure