PENGARUH CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI BANK SYARIAH

Abstract

The objective of this paper is to observe the influence of corporate governance towards the disclosure
level of corporate social responsibility in Syariah Bank.Syariah Accounting as one of Alternative Accounting
Science progressively shows growth with excitement latterly. Understanding about Syariah Accounting concept
and its applying become an important matter remember fast progressively its growth Syariah Institutions in the
world. The lifting of Corporate Governance and the disclosure of Corporate Social Responsibility are represent
one of reaction to issues about both the things in the world of Accountancy. Besides that, Corporate Governance
and Corporate Social Responsibility ( CSR) are represent two matter which is in line with Islam values so that
need to be done a empirical study about applying both the things in Syariah Institution, specially in Syariah
Banking.  The conclusion of this paper is Islamic Governance give the influence to the disclosure level of
Corporate Social Responsibility that presented by Syariah Bank in its Annual Financial Statement.

Keywords: Corporate Governance, Corporate Social Responsibility,Syariah Bank.