Determinant of Islamic Social Reporting (ISR) Disclosure

Hasan Mukhibad · Anisa Fitri

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Islamic Finance and Banking Studies Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

The aims of this research is to analyze the effect of firm size, debt ratio, syirkah fund ratio, funding growth and independent board of commissioners on the influence of Islamic Social Reporting disclosure in Islamic Banking. Population in this research is Islamic Banks in Indonesia during 2012-2017. Samples are selected using purposive sampling method and obtain 54 units of analysis. Data is analysed using decriptive statistical analysis and panel regressing in EViews 9. Results of this study indicate that firm size and syirkah fund ratio have a positively and significant effect. Meanwhile, funding growth has negatively and significant effect, while debt ratio and independent board of commissioner do not have significant effect on the influence of ISR disclosure. Suggestion in this research for Islamic Banks can increase Islamic Social Reporting disclosure, especially on finance and investment theme. In addition, for the government should make specific standard of Islamic Social Reporting disclosure. Keywords: Islamic Social Reporting (ISR), Firm Size, Debt Ratio, Syirkah Fund Ratio, Funding Growth, Independent Board of Commissioners.

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References

1995Corporate social and environmental reporting 2011Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks 2017Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective 2017Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting 2009PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA 2012Evaluation of Social Reporting Practices of Islamic Banks in Saudi Arabia 2018PERAN DEWAN PENGAWAS SYARIAH DALAM PENGUNGKAPAN ISLAMIC SOSIAL REPORTING

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