The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure

Inon Listyorini · Ristianawati Dwi Utami · Prasojo Prasojo · Anisa Siti Amanda

10 citations0/0 files storedJournal of Accounting Auditing and Business

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

Abstract

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, the education level, and remuneration of SSB do not affect ISR disclosure.

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1978A Social Information Processing Approach to Job Attitudes and Task Design 2018Shari’ah supervisory board characteristics effects on Islamic banks’ performance 2018Corporate governance quality of Islamic banks: measurement and effect on financial performance 2015The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks 2013Shari'ah disclosures in Malaysian and Indonesian Islamic banks 2021Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic 2020Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?2019Does Shariah committee composition influence Shariah governance disclosure?

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