Islamic Social Reporting and Financial Distress  In List of Sharia Securities

Cahyani, Utari Evy; Ardiansyah, Misnen; Sunaryati, Sunaryati

doi:10.21043/iqtishadia.v13i2.7756

Cited by 4 publications

(4 citation statements)

References 26 publications

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“…This is in line with the CSR concept that involve indexes e.g. investment financing, products and services, employees, social, and environmental aspects (Cahyani, Ardiansyah, and Sunaryati, 2020). Also, the government and companies play a role in encouraging more inclusive social development to achieve social development (Praswati, 2017).…”

Section: Corporate Social Responsibilitymentioning

confidence: 55%

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Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance

2021

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<p>This research applies a meta-synthesis of research articles on financial and maqasid sharia performance from three dimensions: Good Corporate Governance (GCG), Sharia Supervisory Board (SSB), and Corporate Social Responsibility (CSR). The meta-synthesis was carried out on 50 articles from Scopus-indexed international (Q4-Q1) and Sinta-accredited national (S5-S1) journals published between 2000 and 2020. The meta-synthesis is used as a qualitative systematic review method, which has not been used in similar studies. The results show an inconsistent influence of exogenous variables (GCG, SSB, and CSR) on endogenous variables (financial performance and maqasid sharia performance). The inconsistency is likely due to differences in various and incomprehensive uses of variables and measurement indicators. The optimal implementation of GCG, SSB, and CSR can affect financial performance.</p>

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Section: Corporate Social Responsibilitymentioning

confidence: 55%

“…A company operates not only for the benefit of shareholders but also stakeholders (Kholis, 2014). Besides, based on the concept of shariah enterprise, a company using the concept of CSR is responsible to stakeholders, in addition to being responsible to God (Cahyani, Ardiansyah, and Sunaryati, 2020).…”

Section: Introductionmentioning

confidence: 99%

Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance

2021

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“…Furthermore, Sharia Enterprise Theory states that the company is responsible to stakeholders and God by agreeing to His terms. Thus, ISR is a performance proxy for corporate social responsibility (Cahyani et al, 2020). In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR.…”

Section: Introductionmentioning

confidence: 99%

Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking

Farida

Imron

Rohmatika

2022

JIAFR

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Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.

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“…The development of ISR disclosure in Indonesia is still relatively slow. The sharia-approved companies in the Indonesia Stock Exchange have not fully adopted ISR (Cahyani et al, 2020). According to the previous research, Islamic banks in Indonesia had not yet achieved 100% implementation and disclosure of ISR (Sofyani et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

Financial and Social Performance of Indonesia's State-Owned Islamic Banks

Cahyani¹,

Siregar²

2021

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The government has started the process of merging three state-owned bank's sharia subsidiaries to accelerate the growth of Islamic banking in Indonesia. This study was conducted to see the effect of financial performance as measured by Return on Assets (ROA) and Firm Size on social performance as measured by Islamic Social Reporting (ISR) index. This study uses data that form of annual reports published by Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS) and Bank Rakyat Indonesia Syariah (BRIS) in 2010-2019. Islamic Social Reporting (ISR) is the dependent variable with Return on Assets (ROA) and Firm Size as independent variable. Fixed effect model is better than random effect model in this research. ROA have no effect on ISR. Whereas Firm Size have positive effect on ISR. It means thath the larger banking size the better the social performance. The new state-owned Islamic bank with the bigger size also improve social performance.

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Islamic Social Reporting and Financial Distress In List of Sharia Securities

Cited by 4 publications

References 26 publications

Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance

Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance

Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking

Financial and Social Performance of Indonesia's State-Owned Islamic Banks

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