What factors Do influence Islamic social reporting (ISR) disclosure? Evidence from Indonesia

Putra, Wirmie Eka; Afrizal, Afrizal; Mukhzarudfa, Mukhzarudfa; Lubis, Tona Aurora

doi:10.35940/ijrte.e5622.018520

Cited by 3 publications

(1 citation statement)

References 9 publications

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“…Other research explain that SIZE has an impact to Islamic Social Reporting (Othman, Thani, & Ghani, 2009;Putra & Lubis, 2020;Qoyum, Mutmainah, & Setyono, 2017;Sunarsih & Dahlifah, 2020). The next studies may use ISR as a mediating variable between company size and financial distress.…”

Section: Islamic Social Reporting and Financial Distressmentioning

confidence: 93%

Islamic Social Reporting and Financial Distress In List of Sharia Securities

2020

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<p>The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index). Financial Distress as an early sign of a company’s failure is also important to study. This study examines the relation between ISR Index and financial distress in list of sharia securities. The control variables apply in this research are SIZE, ROA, CR, WCTR, DER, and RETA. By using a sample of 129 companies from financial statements and annual reports (2014-2018), three models were built with the Modified Altmans Z-Score, Ohlson O-Score and Zmijewski Zm-Score as a proxy of financial distress. Based on ISR index calculation, the theme of products and services has the highest disclosure score. The lowest disclosure score is corporate governance theme. Panel data regression results show that ISR Index affects financial distress in the Modified Altman’s model. It means the higher the ISR index value, the greater the likelihood of companies run into financial distress. Whereas in Ohlson’s and Zmijewski’s model, ISR Index has no effect on financial distress.</p>

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Section: Islamic Social Reporting and Financial Distressmentioning

confidence: 93%

Islamic Social Reporting and Financial Distress In List of Sharia Securities

2020

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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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The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

Fachrurrozie

Nurkhin

Wahyudin

et al. 2021

Banks and Bank Systems

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This paper analyzes the effect of profitability and size of Indonesian Islamic banks on the level of Islamic Social Reporting (ISR) disclosure. This study also investigates the role played by the Sharia Supervisory Board (SSB) in the effect of profitability and size of an Islamic bank on ISR disclosure. The presence of SSB is very important in the operations of Islamic banks. SSB should be involved in important company decisions, including the ISR disclosure. The study covers all 14 Indonesian Islamic commercial banks as a population; the analysis will be conducted based on annual reports of the banks’ divisions for the period 2014–2018. A documentation technique was used to collect the data. Moderated Regression Analysis (MRA) was used for data analysis. The results show that the adjusted R-squared coefficient of the equation is 0.341. R-squared contributions of ROA, ROE, size, and SSB are –0.093, 0.010, 0.983, and –0.081. Other results show that profitability (ROA) and size (total assets) significantly affect the level of ISR disclosure among Indonesian Islamic banks. However, the results were indifferent regarding the role of SSB. There is no significant effect of SSB on ISR disclosure. SSB was important for moderating the relationship between profitability (ROA and ROE) and bank size and ISR disclosure level. SSB’s involvement in the decision making of Islamic banks will have a positive effect on the activities of Islamic banks. Islamic banks will tend to have a high level of ISR. Further researchers can develop SSB measurements for more accurate results.

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What factors Do influence Islamic social reporting (ISR) disclosure? Evidence from Indonesia

Cited by 3 publications

References 9 publications

Islamic Social Reporting and Financial Distress In List of Sharia Securities

Islamic Social Reporting and Financial Distress In List of Sharia Securities

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

The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

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