Determinan Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019
Abstract: ABSTRAKPengungkapan tanggung jawab sosial yang dipakai saat ini atau yang disebut dengan Corporate Social Responsibility masih bersifat konvensional serta pengukuran yang dipakai masih mengacu kepada Global Reporting Initiative Index, yang dimana indikatornya masih dibatasi dengan aspek material saja. Dengan adanya keterbatasan tersebut, sudah mulai banyak diperbincangkan mengenai pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah yaitu Islamic Social Reporting. Dalam penelitian ini bertujua… Show more
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Cited by 3 publications
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This study aims to analyze and show the effect of return on equity (ROE), financing to deposit ratio (FDR), company size, size of the Islamic supervisory board (ISB), and company age on the disclosure of Islamic social reporting (ISR) in Islamic commercial banks (ICB) in the period 2018-2020. This quantitative study uses secondary data, namely annual reports of ICB. The population of this study is ICB registered with the financial services authority (FSA) in 2018-2020, totalling 14 ICB. The sampling technique uses a purposive sampling method so that 12 samples. Data analysis technique using multiple linear regression method with panel data. The results show that ROE, FDR, company size and age significantly affect ISR disclosure. Meanwhile, the size of the Islamic supervisory board does not affect ISR disclosure. Simultaneously ROE, FDR, firm size, size of the Sharia supervisory board, and firm age significantly affect ISR disclosure. This research can complement the existing theory and can be a reference for ICB management to improve the disclosure of social responsibility for the better.
This study aims to analyze and show the effect of return on equity (ROE), financing to deposit ratio (FDR), company size, size of the Islamic supervisory board (ISB), and company age on the disclosure of Islamic social reporting (ISR) in Islamic commercial banks (ICB) in the period 2018-2020. This quantitative study uses secondary data, namely annual reports of ICB. The population of this study is ICB registered with the financial services authority (FSA) in 2018-2020, totalling 14 ICB. The sampling technique uses a purposive sampling method so that 12 samples. Data analysis technique using multiple linear regression method with panel data. The results show that ROE, FDR, company size and age significantly affect ISR disclosure. Meanwhile, the size of the Islamic supervisory board does not affect ISR disclosure. Simultaneously ROE, FDR, firm size, size of the Sharia supervisory board, and firm age significantly affect ISR disclosure. This research can complement the existing theory and can be a reference for ICB management to improve the disclosure of social responsibility for the better.
Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?
This study aimed to investigate the impact of Sharia Supervisory Board (SSB) on Islamic Social Responsibility (ISR) by Islamic Commercial Banks in Indonesia. Secondary data were collected from the annual reports of 14 Islamic Commercial Banks in Indonesia from 2010 to 2020, resulting in 125 firm-year data. A panel data regression was applied to analyze the data. The analysis results show that SSB age, cross-membership, and meeting frequency have a positive effect on ISR, whereas size has a negative effect. However, this analysis results did not manage to support the effect of SSB qualifications (Ph.D.) and expertise on ISR. The findings imply that SSB needs to increase the frequency of meetings to improve its supervisory function over Shariah banks' management, including in encouraging more comprehensive ISR disclosure. The contribution of this research is that research focuses on the characteristics of SSB on ISR by using Sharia Enterprise Theory (SET) to provide a better understanding of how these factors influence the implementation of ISR in the sharia context. Keywords: Sharia Supervisory Board Characteristics, Social Reporting, Islamic Bank, Indonesia ABSTRAK Tujuan dari penelitian ini adalah untuk menyelidiki dampak SSB terhadap Islamic Social Reporting (ISR) oleh Bank Umum Syariah di Indonesia. Data sekunder dikumpulkan dari laporan tahunan 14 Bank Umum Syariah di Indonesia sejak 2010 hingga 2020, menghasilkan 125 data firm-year. Regresi data panel diterapkan untuk menganalisis data. Hasil analisis menunjukkan bahwa usia SSB, lintas keanggotaan, dan frekuensi pertemuan berpengaruh positif pada ISR, sedangkan ukuran berpengaruh negatif. Namun hasil analisis ini tidak mendukung pengaruh kualifikasi (Ph.D.) dan keahlian SSB terhadap ISR. Temuan ini menyiratkan bahwa DPS perlu meningkatkan frekuensi pertemuan dalam rangka meningkatkan fungsi pengawasan terhadap manajemen bank syariah, termasuk dalam mmendorong pengungkapan ISR yang lebih komprehensif. kontribusi dalam penelitian ini yaitu Penelitian memfokuskan pada karakteristik SSB terhadap ISR dengan menggunakan Syariah Enterprise Theory (SET) untuk memberikan pemahaman yang lebih baik tentang bagaimana faktor-faktor tersebut mempengaruhi pelaksanaan ISR dalam konteks syariah. Kata Kunci: Karakteristik Dewan Pengawas Syariah, Pelaporan Sosial, Bank Syariah, Indonesia. REFERENCES Abdullah, W. A. W., Percy, M., & Stewart, J. (2013). Shari’ah disclosures in Malaysian and Indonesian Islamic banks The Shari’ah governance system. Journal of Islamic Accounting and Business Research, 4(2), 100–131. doi:10.1108/JIABR-10-2012-0063 Adiertanto, C. P., & Chariri, A. (2013). 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Faktor-faktor yang mempengaruhi pengungkapan islamic social reporting pada Bank Umum Syariah
This research analyses the influence of liquidity, profitability, leverage, company size, and board of commissioners on Islamic social reporting disclosures. This research uses panel data, with a sample size of 10 Sharia Commercial Banks in the 2016-2020 research period. The sampling technique in this research is purposive sampling. The data analysis method uses path analysis. The research results show that liquidity significantly influences the disclosure of Islamic social reporting. Profitability does not have a significant influence on Islamic social reporting disclosure. Leverage does not have a significant effect on Islamic social reporting disclosure. Company size is significantly positive on Islamic social reporting disclosure. Meanwhile, the size of the board of commissioners is not significant to the disclosure of Islamic social reporting.
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