Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah  Di Indonesia Tahun 2012-2016

Retnaningsih, Susi; Hariyanti, Widi; Astuti, Titiek Puji

doi:10.21043/aktsar.v2i2.5850

Cited by 5 publications

(6 citation statements)

References 3 publications

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“…Besides, the development index of ISR disclosure in Indonesia is relatively slower than that of ISR disclosure in other Islam countries. This issue is supported by a number of studies in Indonesia revealing that the average of ISR disclosure is low, that is, about 50% (Retnaningsih et al, 2019;Widiyanti and Hasanah, 2018). It may be caused by the absence of standard or regulations which can be adopted by companies in implementing ISR disclosure.…”

Section: Introductionmentioning

confidence: 98%

Determinants of Islamic social reporting disclosure and its effect on firm’s value

Susbiyani

Halim²,

Animah³

2022

JIABR

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Purpose This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong to the group category of Indeks Saham Syariah Indonesia (ISSI). This study also examined the advanced effect of ISR disclosure as a company strategy to obtain a firm’s value. Design/methodology/approach The data of the independent board of commissioners, profitability, ISR disclosure and firm’s value were obtained from the annual reports of companies whose shares belong to the calculation of ISSI, totaling 24 companies. The ISR disclosure was measured using the content analysis method. While the research model used path analysis. Findings This study found that the independent board of commissioners directly affects the ISR disclosure while indirectly affects the firm’s value as mediated by the ISR disclosure. This finding indicates that the independent board of commissioners is regarded as capable of protecting investors’ interests from problems that may be incurred from asymmetry information. However, this study failed to prove that profitability directly affects the ISR disclosure. Research limitations/implications A list of ISR disclosure items in this research adopted the list developed by Haniffa and Othman, without any additional items. While the measurement of ISR disclosure used the content analysis, therefore there may be subjectivity issues accidentally done while scoring. Practical implications This study recommends management of companies which belong to ISSI to optimize their independent board of commissioners because it has been proven in this study that their presence can significantly encourage a more independent, objective and fair climate while one of its main principles is to pay attention to the interests of minority shareholders and other stakeholders. Besides, the findings can be used to increase awareness of the company management about the importance of transparency in managing a company because the ISR disclosure has received positive responses from investors. Social implications The findings of this study encourage companies to be more transparent in presenting information. An appropriate disclosure will provide a sense of security so that the investors can account for such earthly issues before Allah SWT, thus their spiritual satisfaction can be achieved. Originality/value This paper investigated further the effect of ISR disclosure on firm’s value which has never been performed by previous scholars. The ISR disclosure is a strategy to obtain legitimacy from investors, which was analyzed using the legitimacy theory.

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Section: Introductionmentioning

confidence: 98%

Determinants of Islamic social reporting disclosure and its effect on firm’s value

Susbiyani

Halim²,

Animah³

2022

JIABR

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“…ISR is a collection of social responsibility reporting indicators set by AAOFII that are compliant with Sharia (Nurhayati & Rustiningrum, 2021) and further developed by researchers (Haniffa, 2002;Maali et al, 2006;Ousama andFatima, 2006 andOsman et al ., 2009). Retnaningsih et al (2019) found that ISR had an impact on the financial performance of the banking sector. Johan Arifin and Eke Ayu Wardani (2016) stated that their research shows that ISR disclosure activities in financial statements have a large positive influence on the financial performance of the banking sector.…”

Section: The Influence Of Islamic Social Reporting On the Maqashid Sh...mentioning

confidence: 99%

“…Many types of research on Islamic social reporting have been carried out, among others, Adisaputra (2021), Arshad et al (2012), Fildjah & Nurdin (2019, Mardliyyah et al (2020), Nadila &Annisa (2021), andRetnaningsih et al (2019) which found that Islamic social reporting had a positive effect on banking performance. This means that more disclosures of the ISR Index in banking companies will improve the performance of the banking sector.…”

Section: The Development Of Islamic Commercialmentioning

confidence: 99%

The Effect of Intellectual Capital, Director’s Educational Background, Islamic Social Reporting, and Firm Size on the Performance of Sharia Maqashid

Dwiyanti,

Pratama,

Dirgantari

et al. 2022

JIEI

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This study aimed to determine the effect of intellectual capital, corporate educational background, Islamic social reporting, and measures on the performance of Islamic maqashid. The sample used in this study is Islamic Commercial Banks in 2009-2021 as many as 154 samples. The data analysis technique used is panel data regression model analysis. Using 3 test stages, namely a preliminary test that will determine the model used through the Chow test, Breush, and Pagan Lagrangian multiplier tests, and Hausman test. The results of these three preliminary tests show a model to test the relationship between variables. Then the diagnostic test, namely heteroscedasticity, and autocorrelation, is followed by hypothesis testing. The results of this study indicate that the intellectual capital variable has a positive effect on the performance of maqashid sharia. This shows that the maximum use of intellectual capital can improve the performance of maqashid sharia. Educational background has a positive effect on the performance of maqashid sharia, the higher the quality of the board's resources the ability to manage information properly improves the performance of maqashid sharia. While the Islamic Social Reporting variable and firm size do not affect the performance of maqashid sharia. Information in Islamic Social Reporting does not have much to do with maqashid sharia activities.

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“…Hal ini memiliki makna bahwa kemampuan suatu bank dalam menghasilkan laba tidak dipengaruhi oleh aktifitas sosial yang dilakukan oleh bank itu sendiri. Namun hasil penelitian ini tidak sejalan dengan penelitian Retnaningsih, Hariyanti, and Astuti (2019); Adisaputra and Kurnia (2021) yang menyatakan bahwa ISR berpengaruh terhadap kinerja keuangan.…”

Section: Pengaruh Isr Terhadap Financial Performanceunclassified

Moderation Effect Of Islamic Social Reporting On Influences Of Islamicity Performance Index On Financial Performance Of Islamic Banking

Ponirah¹,

Oktariyani²,

Sakinah³

et al. 2023

JPS

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This study aims to analyze the effect of the Islamicity performance index on financial performance through Islamic social reporting as a moderating variable. This research uses quantitative methods. This study used purposive sampling to take samples from a total population of 18 Islamic commercial banks (ICB) to obtain five representative ICB samples. The data source uses secondary data in the form of information originating from the official ICB website. Data analysis used multiple linear regression and moderated regression analysis (MRA). The results showed that the zakat performance ratio, Islamic income vs. non-Islamic income ratio, and Islamic social reporting did not affect financial performance. However, the profit-sharing ratio has a significant effect on financial performance. Islamic social reporting can moderate the effect of the profit-sharing ratio on financial performance. However, Islamic social reporting cannot moderate the variable zakat performance ratio and Islamic income vs. non-Islamic income ratio on financial performance. This research can complement existing research and be a reference for ICB management disclosing information to stakeholders by applying Sharia principles.

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Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

Cited by 5 publications

References 3 publications

Determinants of Islamic social reporting disclosure and its effect on firm’s value

Determinants of Islamic social reporting disclosure and its effect on firm’s value

The Effect of Intellectual Capital, Director’s Educational Background, Islamic Social Reporting, and Firm Size on the Performance of Sharia Maqashid

Moderation Effect Of Islamic Social Reporting On Influences Of Islamicity Performance Index On Financial Performance Of Islamic Banking

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