Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan  Syariâ€™ah Indonesia Periode  2011 â€“ 2015

Eksandy, Arry; Hakim, Mohamad Zulman

doi:10.28932/jam.v10i2.1084

Cited by 3 publications

(6 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…postulates a positive relationship between SSB and ISR disclosure. These results resonate with similar results obtained byNingrum et al (2013) andEksandy and Hakim (2018). Using SSB to measure corporate governance,Mubarok (2019) has shown that SSB has a significant effect on ISR disclosure.…”

supporting

confidence: 89%

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

View full text Add to dashboard Cite

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.

show abstract

supporting

confidence: 89%

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

View full text Add to dashboard Cite

show abstract

“…Increasing the company's profit, making it able to bear higher costs to compile social report disclosures [19]. High profitability shows entities can finance higher costs to expand disclosure of their social responsibility activities [7,8,9]…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…The largest number of stakeholders in sharia banks are Muslims, Stakeholders require a thorough disclosure of information about the activities of companies where stakeholders make investments [5]. Companies with large sizes have more public demand for information than companies with small sizes [9,14].…”

Section: H2: Liquidity Affects Islamic Social Reporting (Isr)mentioning

confidence: 99%

“…Previous research on Islamic Social Reporting (ISR) has been inconsistent. The research results of [4,5] and [6] obtained profitability results that do not affect Islamic ICESRE 2021 Social Reporting, but [7,8] and [9] obtained profitability results affecting Islamic Social Reporting. The research results [10], [11], and [12] showed that liquidity did not affect the disclosure of Islamic Social Reporting.…”

Section: Introductionmentioning

confidence: 99%

“…However, other research, [7, 12,13] shows that liquidity affects Islamic Social Reporting. Research related to the size of the company conducted by [14] and [9] showed the results of the size of the company influenced Islamic social reporting. However, other research [6,7] showed the company's leverage state that leverage affects Islamic Social Reporting.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Islamic Social Reporting of Islamic Banking in Indonesia

Diansari¹,

Imama²,

Nusron³

2022

KSS

View full text Add to dashboard Cite

The objective of this study was to determine the influence of profitability, liquidity, company size, and leverage on the disclosure of Islamic social reporting (ISR) of Islamic banking in Indonesia. The period of research was 2016-2019 and a quantitative approach was used. The sample included 32 financial reports from 8 Islamic commercial banks in Indonesia registered with the Financial Services Authority for the period 2016-2019, and these were selected by purposive sampling. Data were analyzed through multiple linear regression. The results showed that: (1) profitability and the size of the company did not affect the disclosure of ISR; and (2) liquidity and leverage did affect the disclosure of ISR. Keywords: ISR, profitability, liquidity, size, leverage

show abstract

Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi

Ningtyas¹,

Pratama²

2022

J. Account. Digit. Financ.

View full text Add to dashboard Cite

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Debt To Equity Ratio (DER), and Firm Size on Profitability (ROA) with Islamic Social Reporting (ISR) as a moderating variable. This type of research is quantitative research with secondary data in the form of panels. The population in this study were 14 Islamic Commercial Banks in Indonesia for the 2016-2020 period. Sample selection using purposive sampling method. The analytical technique used is multiple linear regression analysis. The results of this study found that the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) had a negative and insignificant effect on profitability. However, Firm Size has a negative and significant effect on profitability (ROA). Islamic Social Reporting (ISR) does not moderate the effect of Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on profitability (ROA). However, it moderates the Firm Size variable on profitability (ROA).

show abstract

Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan Syariâ€™ah Indonesia Periode 2011 â€“ 2015

Abstract: This study aims to determine the effect

Cited by 3 publications

References 0 publications

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

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

Islamic Social Reporting of Islamic Banking in Indonesia

Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi

Contact Info

Product

Resources

About