This study aims to examine any contextual variables that affect the level of social disclosure of sharia banks. This study also analyzes whether the level of social disclosure mediates the relationship between contextual factors and the financial performance of sharia banks. The sample of this study is 34 sharia banks from various countries during 2010-2012, so this research using panel data model. This research found that significant contextual variables affecting social disclosure are the political rights and personal freedom of a country, Muslim population, the quality of Islamic governance, economic conditions of the country, and the size of Islamic banks. This study found no significant relationship between the level of disclosure of sharia banks and performance. Thus, this study found that the level of disclosure of sharia banks does not mediate the relationship between contextual variables and performance.

La-Dibba Aulia Widyaniandhita & Mahfud Solihin. (2020). Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure.