Good Corporate Governance, Capital Adequacy, Financing Risk, Profitability and Islamic Social Reporting (ISR) of Sharia Commercial Banks in Indonesia

Wijaya, Dwi Indriani Fidiastutik; Sulistyo, Agung Budi; Roziq, Ahmad

doi:10.9734/ajeba/2021/v21i330359

Cited by 3 publications

(2 citation statements)

References 18 publications

(20 reference statements)

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“…Faktor tersebut terdiri dari rasio keuangan berupa profitabilitas, dimana dalam penelitian ini menggunakan ROE dan likuiditas menggunakan FDR kemudian juga terdapat ukuran perusahaan, ukuran dewan pengawas syariah (DPS), serta umur perusahaan. Faktor ROE dalam mempengaruhi pengungkapan ISR sudah dilakukan penelitian oleh Pratama, Muchlis, and Wahyuni (2018); Umiyati dan Baiquni (2018); Wijaya, Sulistyo, and Roziq (2021) dengan hasil yang berbeda. Namun yang membedakan dengan penelitian ini adalah tidak ada membahas mengenai FDR, ukuran DPS, dan umur perusahaan.…”

Section: Faktor-faktor Yang Mempengaruhi Pengungkapan Islamic Social ...unclassified

“…Berhubungan dengan SET yang menyatakan Tuhan sebagai pusat dan profitabilitas (ROE) menjadi pusat perhatian bagi para stakeholder dalam memotivasi untuk meningkatkan pengungkapan tanggung jawab sosialnya. Penelitian yang terkait hubungan ROE dengan pengungkapan ISR telah dilakukan oleh Wijaya, Sulistyo, and Roziq (2021) menyatakan ROE berpengaruh terhadap pengungkapan ISR. Maka rumusan hipotesis yang diajukan adalah H 1 : ROE diduga berpengaruh signifikan terhadap pengungkapan ISR pada BUS periode 2018-2020.…”

Section: Pengembangan Hipotesisunclassified

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Factors Influencing The Disclosure Of Islamic Social Reporting In Islamic Commercial Banks

Sahara

Dalimunthe

2023

JPS

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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.

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Section: Faktor-faktor Yang Mempengaruhi Pengungkapan Islamic Social ...unclassified

Section: Pengembangan Hipotesisunclassified

Factors Influencing The Disclosure Of Islamic Social Reporting In Islamic Commercial Banks

Sahara

Dalimunthe

2023

JPS

View full text Add to dashboard Cite

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The relationship between the digital finance, tax and economic growth: in the context of financial development

Tran Thi,

Nguyen,

Le Nguyen

et al. 2024

Macroeconomics and Finance in Emerging Market Economies

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Governance Dynamics and Capitalisation of Banking Sectors in Anglophone West African Countries

P. T.,

L.,

T. R.

et al. 2024

African Journal of Accounting and Financial Research

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The commencement of the African Continental Free Trade Area (AfCFTA) has re-echoed the need for more in-depth empirical investigations on the nexus between governance dynamics and capitalisation of banking sectors in Anglophone West African countries. The Economic Community of West African States (ECOWAS) is a major player in African continental trade in terms of large markets, abundant natural resources, and relative peace and stability. Institutional-stakeholder theory underpinned this quantitative-parametric study, which used secondary data from Gambia, Ghana, Nigeria, and Sierra Leone from 2001 to 2020. Liberia was excluded from the study due to incomplete data. Governance is the independent variable with two facets: internal dynamics (board effectiveness and management efficiency) and external dynamics (the rule of law quality and quality of political and financial systems). Deposit interest rate and passage of time are the control variables. Capitalisation of banking sectors is the dependent variable. Descriptively, the studied banking sectors have weak but positive operating outlooks, with Ghana outperforming others (followed by Gambia, Sierra Leone and Nigeria). The work re-established that no single governance model is a ‘fit-for-all’ as the country-wise findings differ. Results of the multivariate general linear model show that the political system has a significant positive effect on the aggregate capitalisation of studied banking sectors; board effectiveness, management efficiency, and financial system have significant negative effects on the aggregate capitalisation of sampled banking sectors. The study established the relevance of institutional-stakeholder theory and the importance of controlling corruption. The need for synergy among the banking sectors that were studied cannot be ignored, as further studies could cover other economies and economic groups.

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Good Corporate Governance, Capital Adequacy, Financing Risk, Profitability and Islamic Social Reporting (ISR) of Sharia Commercial Banks in Indonesia

Cited by 3 publications

References 18 publications

Factors Influencing The Disclosure Of Islamic Social Reporting In Islamic Commercial Banks

Factors Influencing The Disclosure Of Islamic Social Reporting In Islamic Commercial Banks

The relationship between the digital finance, tax and economic growth: in the context of financial development

Governance Dynamics and Capitalisation of Banking Sectors in Anglophone West African Countries

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