Abstract

This study aims to examine the role of Good Corporate Governance toward financial performance and Islamic Social Responsibility disclosure. The financial performance was measured by Return on Asset (ROA), Return on Equity (ROE), Asset growth, Operating Expenses, and NonPerforming Finance (NPF). Furthermore, this study was carried out by Sharia Bank in Indonesia on 2011-2017. Testing the hypothesis in this study used simple regression. The results of the study show that Good Corporate Governance has a positive effect on financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), Asset growth. On the contrary, Good Corporate Governance has a negative impact on operating expenses and Non-Performing Finance (NPF). At the same time, the effect of Good Corporate Governance toward Islamic Social Responsibility disclosure (ISR) is not significant.

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