PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN ISLAMIC GOVERNANCE SCORE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012)

Rosiana, Rita; Arifin, Bustanul; Hamdani, Muhamad

doi:10.15408/ess.v5i1.2334

Cited by 26 publications

(38 citation statements)

References 2 publications

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“…Furthermore, the research of Rosiana et al, (2015) explains that company size variables have a significant influence on ISR disclosure. However, the leverage, profitability and Islamic Governance Score (IGS) variables whose measurement through a large number of cross membership, SSB reputation, and educational background do not affect ISR disclosure.…”

Section: Prior Researchmentioning

confidence: 99%

“…Charles dan Chariri (2012); Ramadhani (2016); Sulistyawati & Yuliani (2017) stated that the SSB size variable showed an influence on ISR. Lestari (2013); Rosiana et al, (2015); Maghfur (2018); Rahayu dan Cahyati (2014) stated that the SSB size variable did not affect on the ISR. While the second variable is the number of SSB meetings.…”

Section: Prior Researchmentioning

confidence: 99%

“…Previously some studies tried to identify factors that influenced ISR including, Billzha (2018); Prastiwi (2017); Rahayu dan Cahyati (2014); Rosiana et al, (2015); Ramadhani, (2016); Maghfur (2018). Billzha (2018) examines SSB characteristic variables including SSB educational background, SSB expertise, SSB size, duality in SSB positions and SSB reputation.…”

Section: Introductionmentioning

confidence: 99%

“…Rahayu dan Cahyati (2014) tested SSB size variables, SSB meeting frequency, profitability, company size, leverage and the size of the board of commissioners on ISR. Rosiana et al, (2015) identified SSB characteristic variables including size, profitability and leverage, Islamic governance, SSB reputation, and SSB education background on ISR. Ramadhani (2016) tested the SSB size, size, and profitability variable for ISR.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Characteristics of the Sharia Supervisory Board and Its Relevance to Islamic Social Reporting at Islamic Banks in Indonesia

Meutia

Aryani

Widyastuti

2019

EKUITAS

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This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting

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Section: Prior Researchmentioning

confidence: 99%

Section: Prior Researchmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Characteristics of the Sharia Supervisory Board and Its Relevance to Islamic Social Reporting at Islamic Banks in Indonesia

Meutia

Aryani

Widyastuti

2019

EKUITAS

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“…Jurnal Akuntansi Syariah Terkait dengan adanya kebutuhan mengenai pengungkapan tanggung jawab sosial di sektor syariah atau yang dikenal Islamic Social Reporting (ISR). Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) yang merupakan organisasi internasional yang berwenang dalam penetapan standar akuntansi, audit, tata kelola, dan etika syariah untuk institusi keuangan syariah di dunia telah menetapkan item-item ISR, yang kemudian dikembangkan lebih lanjut oleh para peneliti (Rosiana, dan Muhammad 2015). Indeks ISR diyakini dapat menjadi pijakan awal dalam hal standar pengungkapan CSR yang sesuai dengana ajaran Islam.…”

Section: Pendahuluanunclassified

Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

Retnaningsih

Hariyanti

Astuti

2019

AKTSAR

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This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

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Determinants of Islamic social reporting disclosure and its effect on firm’s value

Susbiyani

Halim²,

Animah³

2022

JIABR

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Purpose This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong to the group category of Indeks Saham Syariah Indonesia (ISSI). This study also examined the advanced effect of ISR disclosure as a company strategy to obtain a firm’s value. Design/methodology/approach The data of the independent board of commissioners, profitability, ISR disclosure and firm’s value were obtained from the annual reports of companies whose shares belong to the calculation of ISSI, totaling 24 companies. The ISR disclosure was measured using the content analysis method. While the research model used path analysis. Findings This study found that the independent board of commissioners directly affects the ISR disclosure while indirectly affects the firm’s value as mediated by the ISR disclosure. This finding indicates that the independent board of commissioners is regarded as capable of protecting investors’ interests from problems that may be incurred from asymmetry information. However, this study failed to prove that profitability directly affects the ISR disclosure. Research limitations/implications A list of ISR disclosure items in this research adopted the list developed by Haniffa and Othman, without any additional items. While the measurement of ISR disclosure used the content analysis, therefore there may be subjectivity issues accidentally done while scoring. Practical implications This study recommends management of companies which belong to ISSI to optimize their independent board of commissioners because it has been proven in this study that their presence can significantly encourage a more independent, objective and fair climate while one of its main principles is to pay attention to the interests of minority shareholders and other stakeholders. Besides, the findings can be used to increase awareness of the company management about the importance of transparency in managing a company because the ISR disclosure has received positive responses from investors. Social implications The findings of this study encourage companies to be more transparent in presenting information. An appropriate disclosure will provide a sense of security so that the investors can account for such earthly issues before Allah SWT, thus their spiritual satisfaction can be achieved. Originality/value This paper investigated further the effect of ISR disclosure on firm’s value which has never been performed by previous scholars. The ISR disclosure is a strategy to obtain legitimacy from investors, which was analyzed using the legitimacy theory.

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN ISLAMIC GOVERNANCE SCORE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012)

Cited by 26 publications

References 2 publications

Characteristics of the Sharia Supervisory Board and Its Relevance to Islamic Social Reporting at Islamic Banks in Indonesia

Characteristics of the Sharia Supervisory Board and Its Relevance to Islamic Social Reporting at Islamic Banks in Indonesia

Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

Determinants of Islamic social reporting disclosure and its effect on firm’s value

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