SKRIPSI AKS
PENGARUH GOOD CORPORATE GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA MAQASHID SYARIAH
ABSTRACT
This research aims to identify the influence of Good Corporate
Governance and Islamic Social Reporting on Maqashid Sharia in Sharia
Commercial Banks in Indonesia. The data used is secondary data from the
annual reports of Sharia Commercial Banks (BUS). The population in the
research are Sharia Commercial Banks in Indonesia listed on the OJK and
publish annual reports during the 2017-2022 period. The sampling technique
used is purposive sampling and a final sample of 13 Sharia Commercial Banks
was obtained. The analysis technique used is panel data regression analysis using
the Eviews 12 program.
The research results show that board of directors' meetings has significant
positive effect on maqashid sharia in Sharia Commercial Banks registered listed
on the OJK in 2017-2022, while board of commissioners' meetings and Islamic
Social Reporting have no significant effect on maqashid sharia in Sharia
Commercial Banks listed on the OJK in 2017-2022.
Keywords: Board of directors Meeting, Board of commissioners Meeting, Islamic
Social Reporting, Maqashid Sharia
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