Abstract. This study attempts to know whether is the corporate governance consisting of possession of institutional and the board of commissioners independent against islamic reporting and social impact on the company.With islamic social reporting as variable intervening between variables corporate governance on the company, this research using methods descriptive to technique survey on company who publishes at the indonesian registered in Jakarta Islamic indeks periode 2014-2017 stock exchange with analysis of secondary data uses the quantitative.A the analysis used is multiple linear regression with the help of spss 17.0 program. This research result indicates that the corporate governance have significant impact on islamic social reporting.It is proven by how major corporate governance against islamic social reporting 12,6 %.And variable corporate governance have significant impact on the company.It is proven by how major corporate governance against the company 86,5 %.While, the influence of islamic social reporting on the company has no significant influence so that it can be concluded islamic social reporting not as the intervening.Keywords: corporate governance, Islamic social reporting, Firm Value.Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Corporate governance yang terdiri dari kepemilikan institusional dan dewan komisaris independen terhadap Islamic social reporting serta dampaknya terhadap nilai perusahaan. Dengan Islamic social reporting sebagai variabel intervening antara variabel corporate governance terhadap nilai perusahaan ,penelitian ini menggunakan metode deskriptif dengan teknik survey pada perusahaan-perusahaan di Bursa Efek Indonesia terdaftar pada indeks JII periode 2014-2017 dengan analisis data sekunder menggunakan metode kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS 17.0. Hasil penelitian ini menunjukkan bahwa variabel corporate governance mempunyai pengaruh signifikan terhadap Islamic social reporting. Hal ini dibuktikan dengan besarnya pengaruh corporate governance terhadap Islamic social reporting 12,6 %. Dan variabel corporate governance mempunyai pengaruh signifikan terhadap nilai perusahaan. Hal ini dibuktikan dengan besarnya pengaruh corporate governance terhadap nilai perusahaan 86,5 %. Sedangkan, pengaruh Islamic social reporting terhadap nilai perusahaan tidak mempunyai pengaruh yang signifikan sehingga dapat disimpulkan Islamic social reporting bukan sebagai variabel intervening.Kata kunci: corporate governance, Islamic social reporting, Nilai perusahaan
This study attempts to know whether is the corporate governance consisting of possession of institutional and the board of commissioners independent against islamic reporting and social impact on the company.With islamic social reporting as variable intervening between variables corporate governance on the company, this research using methods descriptive to technique survey on company who publishes at the indonesian registered in Jakarta Islamic indeks periode 2014-2017 stock exchange with analysis of secondary data uses the quantitative.A the analysis used is multiple linear regression with the help of spss 17.0 program. This research result indicates that the corporate governance have significant impact on islamic social reporting.It is proven by how major corporate governance against islamic social reporting 12,6 %.And variable corporate governance have significant impact on the company.It is proven by how major corporate governance against the company 86,5 %.While, the influence of islamic social reporting on the company has no significant influence so that it can be concluded islamic social reporting not as the intervening.