Reza Hardiansyah, 040913024 (2013) THE EFFECT OF GOOD CORPORATE GOVERNANCE ON ISLAMIC COMPREHENSIVENESS INFORMATION DISCLOSURE OF SUSTAINABILITY REPORT MODERATED BY COMPANY SIZE AND AGE. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study investigate the effect of good corporate governance on Islamic comprehensiveness information disclosure by considering company size and company age as moderating variable. This research used Indonesian Shariah banks as the research object. The objective of this research are: (1) to investigate the effect of good corporate governance on Islamic comprehensiveness information disclosure of sustainability report; (2) to investigate the effect of company size on the effect of good corporate governance on Islamic comprehensiveness information disclosure of sustainability report; (3) to investigate the effect of company age on the effect of good corporate governance on Islamic comprehensiveness information disclosure of sustainability report. The proxies for good corporate governance index are based on assessment for Good Governance for Shariah Business Guideline issued by National Committee for Governance Policy (KNKG). The Islamic comprehensiveness information disclosure index is developed and conducted by cross checking between the Islamic sustainability information disclosed in the annual reports and the disclosure items developed by the researcher based on items disclosure required by AAOIFI and previous research Maali et al. (2003) and Sembiring (2005). The company size were measured by using confirmatory factor analysis and company age were measured by using the number of years the company had been in operation. The data technique analysis used to test the hypotheses is Moderated Regression Analysis. The findings show that good corporate governance has positive significant effect on Islamic comprehensiveness information disclosure. The first hypothesis H1 was accepted. The higher of good corporate governance quality will improve Islamic informative disclosure. The second hypothesis H2 was rejected. The result testing indicates that company size didn‟t moderate the effect of good corporate governance on Islamic comprehensiveness information disclosure. The result indicates that company size has positive significant effect on Islamic comprehensiveness information disclosure. The third hypothesis H3 was rejected. Company age neither have significant effect on Islamic comprehensiveness information disclosure nor moderate the effect of good corporate governance on Islamic comprehensiveness information disclosure.

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