Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor

Puspawati, Dewita; Wijayanti, Rita; Abas, Novel Idris

doi:10.29259/sijdeb.v4i3.229-240

Cited by 3 publications

(4 citation statements)

References 8 publications

(15 reference statements)

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“…This research is consistent with Kurniawati and Yaya (2017); Puspawati et al (2020). They found that the existence of an AC does not affect ISRD.…”

Section: Audit Committee and Isr Disclosuresupporting

confidence: 91%

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Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership

Indriastuti¹,

Chariri²

2022

IJAR

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In Islam, social responsibility is part of worship to create a balance in human social relations. It means that the public has the right to know various information about the activities of companies that have relations with the public. This is a form of corporate responsibility to the community, whether the activities achieve the goals that have been set are following sharia and do not harm the surrounding community. This study aims to determine the effect of the audit committee and institutional ownership on ISR disclosure (ISRD) at 70 annual financial reports of 14 companies on the Jakarta Islamic Index from 2015-2019. All data in this study were processed by multiple linear regression analysis. The results show that the audit committee does not affect the ISRD. At the same time, institutional ownership can improve the ISRD. These results indicate that a company's small number of audit committees does not affect the ISRD. On the contrary, the higher the institutional ownership ratio, the higher ISRD. ISRD becomes a media of communication, a form of commitment, and corporate responsibility in maintaining good relations and trust on an ongoing basis to gain support from stakeholders to realize the company's goals. In addition, the ISRD can also positively impact the company, attracting investors' attention to investing and assisting decisionmaking for stakeholders and Muslim companies to fulfill their obligations to Allah SWT and society.

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“…This research is consistent with Kurniawati and Yaya (2017); Puspawati et al (2020). They found that the existence of an AC does not affect ISRD.…”

Section: Audit Committee and Isr Disclosuresupporting

confidence: 91%

“…It can be said that the existence of an audit committee in the company is proven to reduce the number of ISR disclosures. Despite its existence, this AC does not affect the ISRD (Kurniawati and Yaya, 2017;Puspawati et al, 2020). It means that the number of audit committees owned by the company does not affect the number of ISR disclosures.…”

Section: Introductionmentioning

confidence: 98%

Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership

Indriastuti¹,

Chariri²

2022

IJAR

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“…Bagi seluruh pemangku kepentingan, dewan komisaris dan jajarannya bertugas untuk menjaga agar tata kelola perusahaan yang baik dapat ditegakkan, termasuk tanggung jawab sosial perusahaan (Rivandi & Putra, 2019). Penelitian Hussain et al (2020) sejalan dengan penelitian Mazri et al (2018), Mukhibad & Fitri (2020) dan Puspawati et al (2020) yang menjelaskan bahwa ukuran dewan komisaris berpengaruh positif terhadap pengungkapan ISR.…”

Section: Pendahuluanunclassified

“…Prinsipal harus dapat memperoleh informasi ini melalui komite audit, yang bertanggung jawab atas pemantauan perusahaan, tata kelola perusahaan, dan pelaporan keuangan. Hasil ini selaras dengan penelitian Puspawati et al (2020) dan Hartawati et al (2018) yang menemukan bahwa pengungkapan ISR tidak dipengaruhi komite audit.…”

Section: Pengaruh Komite Audit Terhadap Pengungkapan Isrunclassified

Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening

Firdaus,

Setiawan

2023

JAM

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Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan Islamic social reporting dengan kinerja lingkungan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamix Index periode 2017-2022. Sampel dalam penelitian ini sebanyak 8 perusahaan. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dari 8 perusahaan yang menjadi sampel. Alat bantu analisis dalam penelitian ini menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif signifikan terhadap pengungkapan ISR, sedangkan ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR. Kemudian variabel kinerja lingkungan tidak mampu memediasi pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan ISR.

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Determinant factors that impact Islamic social reporting: a study on Islamic Banking

Permatasari,

Naelati Tubastuvi

2024

IJRBS

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This research aims to find out how sharia reporting is disclosed by sharia commercial banking using variable indicators such as liquidity, leverage, size of the sharia supervisory board, awards, and company size. This research was conducted on sharia banks registered with the Financial Services Authority (OJK) Indonesia from 2017 to 2022. The method used in data collection was a purposive sampling method and a sample of 14 sharia banks registered with the Financial Services Authority (OJK) was obtained. The results show that the variables liquidity, rewards and company size have a positive and significant impact on the disclosure of Islamic Social Reporting, while the variables leverage and size of the sharia supervisory board have no effect on Islamic Social Reporting disclosure. The research concludes that to increase the impact of Islamic Social Reporting, companies need to increase current assets to maintain liquidity, obtain awards, and increase total assets as a company size. Therefore, disclosing Islamic Social Reporting at each institution is very important to attract public attention regarding the company's excellence and performance, and this disclosure can be beneficial for the company's future.

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Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor

Cited by 3 publications

References 8 publications

Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership

Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership

Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening

Determinant factors that impact Islamic social reporting: a study on Islamic Banking

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