Pengaruh Profitabilitas, Islamic Governance Score, Dan Ukuran Bank Terhadap Pengungkapan Islamic Sosial Reporting (Isr) Pada Bank Umum Syariah Di Indonesia

Abstract

<jats:p>The purpose of this study was to analyze the influences of profitability, Islamic Governance Score and the size of banks on the disclosure of Islamic Social Reporting (ISR) in Islamic banks in Indonesia. ISR was an index used to measure the level of social responsibility report of Islamic entities based on the values ​​of Islamic Shari'a. Sample was determined by purposive sampling method according to the research criteria. Based on the sampling technique, among the 11 populations of sharia commercial banks, all were selected to be samples of the study. This research analyzed annual report of sharia bank in Indonesia in 2014-2016 using content analysis method to know information relating to research variable. This research datas were tested using classical assumption test, multiple regression analysis, and hypothesis test to know the relation between variables. The result of the research in F test showed that profitability, Islamic Governance Score and bank size simultaneously affected the disclosure of Islamic Social Reporting (ISR). Then, t test proved that there were influences of Islamic Governance Score and bank size to the disclosure of ISR partially. Meanwhile, profitability did not have a significant influence on the level of ISR disclosure in sharia commercial banks in Indonesia.</jats:p>

The Influence of Third-Party Funds and Financing on the Operational Profit of Bank Bukopin Sharia for the Period 2014-2022

“…The following is data on Third Party Funds obtained from the monthly financial reports of Bank Bukopin Syariah for the 2014-2022 period. (Amalia Hufil Fadhila & Haryanti, 2020) The determination test aims to determine the size of the relationship between the independent variable and the dependent variable. The Rsquare value obtained is 0.099, which means that Rsquare can measure the correlation of the independent variable with the dependent variable of 0.099 or 09.9%.…”

Analysis of the Effects of Green Banking, Capital Adequacy Ratio on Profitability Growth with Institutional Ownership as a Moderating Variable

“…According to Nabillah & Oktaviana, (2022), ROA reflects a bank's ability to manage funds and generate profits from investment and financing activities. It represents the ability of the bank to turn acquired funds into returns (Fadhila & Haryanti, 2020;Muchtar & Rofi, 2020).…”

“…Basically, profitability growth plays an important role in measuring the performance of a specific bank, as it indicates the profit gained by the bank in its operations (Farida & Putriani, 2019). Profitability represents the value that reflects the bank's ability to obtain profit (Fadhila & Haryanti, 2020;Muchtar & Rofi, 2020;Murtadlo & Nuraeni, 2019). Good profitability growth can have an impact on various aspects such as business sustainability and success, attracting investors to invest in the bank, building customer trust, and the ability to face economic challenges (Muchtar et al, 2019).…”

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

“…ISR has disclosure points that are in line with Islamic principles such as not containing elements of usury, gharar, as well as zakat reporting, sharia compliance status, social aspects, and disclosure of organizational governance activities (Rimayanti, 2017). Haniffa's research (2002) developed by Othman et al (2009) found five points of disclosure of the ISR index, namely funding and investment, products and services, employees, community, environment, and corporate government This disclosure was made because there were found to be limitations in conventional social reporting and could be used for decision-making on Muslim sides and the spiritual satisfaction of investors (Fadhila & Haryanti, 2022) Several factors can influence the disclosure of Islamic Social Reporting. The first factor is Intellectual Capital (Salsabila et al, 2021).…”