Determinan Pengungkapan Islamic Social Reporting (Isr) Oleh Bank Syariah Di Indonesia Dan Malaysia

Risqi, Muhammad Indra Maulana; Septriarini, Dina Fitrisia

doi:10.20473/vol8iss20214pp413-425

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“…According to Risqi & Septriarini (2021), SET is theoretic that posits Allah Swt as the center of everything and humans as Khalifatullah fil ardh. As caliphs on earth, humans are given the mandate to manage what Allah has provided on earth with the commands and prohibitions that have been set by Allah SWT (Mukhibad & Fitri, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

Najah,

Dita Andraeny

2023

JESTT

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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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Section: Literature Reviewmentioning

confidence: 99%

Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

Najah,

Dita Andraeny

2023

JESTT

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“…Pernyataan ini dikarenakan umur perusahaan bisa dikaitkan dengan kualitas mandatory serta voluntary disclosure. Lamanya waktu entitas didirikan maka secara langsung mempunyai lebih banyak pengalaman (track record) dalam pelaporan keuangan sehingga lebih mengenal stakeholder dan pengguna laporan keuangan (Risqi & Septriarini, 2021). Selain itu, perusahaan yang telah lama beroperasi tentu akan memperoleh lebih memiliki reputasi di masyarakat.…”

Section: Umur Perusahaan Terhadap Isr Disclosureunclassified

“…Oleh karenanya dirasa perlu lebih banyak DPS agar mampu menghadapi serta mengawasi setiap berbagai kondisi yang ada untuk meningkatkan kualitas pengungkapannya. Selaras dengan stakeholder theory, eksistensi entitas ditentukan oleh para stakeholders sehingga entitas yang berukuran besar dirasa lebih mempunyai eksistensi sehingga membutuhkan jumlah DPS yang lebih banyak guna memantau setiap aktivitas entitas dalam rangka ISR Disclosure (Risqi & Septriarini, 2021). Sedangkan menurut legitimacy theory, perusahaan akan merespons berdasarkan harapan lingkungan dan masyarakat sekitar perusahaan beroperasi.…”

Section: Umur Perusahaan Dalam Memoderasi Ukuran Dps Terhadap Isr Dis...unclassified

“…Peneliti menempatkan company age sebagai variabel moderasi yang diprediksi dapat memperkuat atau memperlemah ISR disclosure di mana variabel ini berkaitan dengan kualitas information serta voluntary disclosure. Seiring berjalannya waktu perusahaan beroperasi, secara tidak langsung menghadapi banyak pengalaman dalam pelaporan keuangan sehingga akan lebih mengenal para pemangku kepentingannya (Risqi & Septriarini, 2021). Selain itu, perusahaan yang telah lama beroperasi tentu sudah memiliki reputasi di masyarakat.…”

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Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021

Octaviani,

Anggraini

2023

J. Akunt. Indones.

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Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, ukuran Dewan Pengawas Syariah, dan umur perusahaan (variabel moderasi) terhadap Islamic Social Reporting Disclosure pada Bank Umum Syariah di Indonesia tahun 2017-2021. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan Bank Umum Syariah di Indonesia tahun 2017-2021). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 9 Bank Umum Syariah selama lima tahun, sehingga terdapat 44 laporan tahunan Bank Umum Syariah. Metode analisis data menggunakan uji analisis deskriptif, uji regresi data panel, uji asumsi klasik, uji kelayakan model, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap, ukuran Dewan Pengawas Syariah berpengaruh negatif dan tidak signifikan, umur perusahaan berpengaruh positif dan tidak signifikan terhadap terhadap Islamic Social Reporting Disclosure, dan umur perusahaan tidak dapat memoderasi pengaruh profitabilitas, ukuran perusahaan, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure.

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Faktor-faktor yang mempengaruhi pengungkapan islamic social reporting pada Bank Umum Syariah

Arsyad,

Rofiuddin

2024

J. Account. Digit. Financ.

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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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Determinan Pengungkapan Islamic Social Reporting (Isr) Oleh Bank Syariah Di Indonesia Dan Malaysia

Cited by 3 publications

References 25 publications

Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021

Faktor-faktor yang mempengaruhi pengungkapan islamic social reporting pada Bank Umum Syariah

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