This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.
<p><em>In Indonesia, the number of Shari’ah Compliant Companies (ShCCs) has risen since the release of a fatwa that encourages the growth of the Islamic Capital Market (ICM) in the country. ShCCs are expected to be transparent in disclosing information in their annual reports. Besides non-financial information, the ShCCs also need to provide more information on compliance with Islamic teaching in their reports. This action is to fulfill their responsibility and accountability to society. This study aims to assess the extent and the quality of the Corporate Social Responsibility (CSR) disclosure in the annual reports of ShCCs of Indonesia. The data were collected from the 2014 annual report of 100 ShCCs in Indonesia. To measure the extent and quality of CSR disclosure, a checklist comprising 33 items was constructed. This study used descriptive statistics and reliability tests as the primary statistical tests. The results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia are low. </em><em>It suggests that ShCCs maintain the narrative disclosure stage rather than promote verifiable CSR information. Hence, companies must intensify the quality of CSR disclosure by providing CSR information in both quantitative and qualitative forms.</em><em></em></p>
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