Tingkat Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah

Abstract

This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were then analyzed using panel data regression analysis techniques through Eviews 9 software to test the relationship of hypotheses in this study. The result showed that shari’a governance structure has a positive effect on level of ISR disclosure. And the result also showed that profitability has a positive effect on level of ISR disclosure

The Effect of Islamic Governance Score and Investment Account Holder on the Disclosure of Islamic Social Reporting at Islamic Banks in Indonesia

“…The results of this study are in line with research conducted by Wijaya et al, (2020) which states that the Islamic Governance Score has a positive effect on the disclosure of Islamic Social Reporting, the better the company's Islamic Governance Score, the better the nature of compliance with Islamic laws and principles and also in issuing sharia reports, and is more involved in corporate social activities including social disclosure through the ISR index. However, this contradicts the research conducted by Sunarto et al, (2020) where the results of this research state that the Islamic Governance Score has no significant effect on the disclosure of Islamic Social Reporting.…”

“…Source:Farook et al, (2011) inWidiastuti and Firman (2019) The second independent variable is the Investment Account Holder. According toWijaya et al, (2020) Investment Account Holders are part of Corporate Governance, namely the ownership structure element. Ownership structure is a form of ownership in banking institutions whose sources come from customer funds or in this study proxies with temporary syirkah funds.…”