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Pengaruh Karakteristik Dewan Pengawas Syari’ah dan Ukuran Dewan Komisaris terhadap Pengungkapan Islamic Social Reporting

14 citations0/0 files storedAl Maal Journal of Islamic Economics and Banking

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Islamic Finance and Banking Studies Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

This study aims to determine the effect of Shari'ah Supervisory Board Characteristics (DPS Size, DPS Education Level, and DPS Expertise) and Board of Commissioners Size on Islamic Social Reporting (ISR) Disclosure at Shari'ah Commercial Banks in 2018. Population in this study is a Sharia Commercial Bank in Indonesia in 2018. Data is obtained from the bank's annual report. The data is presented and analyzed quantitatively using multiple linear regression. Based on the analysis conducted, it is known that the Shari'ah Supervisory Board Size, Shari'ah Supervisory Board Education Level and the Shari'ah Supervisory Board Expertise partially have no significant effect on Islamic Social Reporting (ISR) Disclosure, while the Size of the Board of Commissioners has a significant effect on Islamic Social Reporting (ISR) Disclosures. Simultaneously, DPS Characteristics and Board of Commissioners Size significantly influence Islamic Social Reporting (ISR) Disclosure.

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References

2010Islamic Social Reporting Of Listed Companies In Malaysia 2018PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARI’AH INDONESIA 2013CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA 2011Corporate social responsibility : dari voluntary menjadi mandatory 2015Islam Dan Tanggung Jawab Sosial : Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks Dan Islamic Social Reporting Indeks 2012ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA)2016PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2010-2014)

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2021Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia

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