Disclosure of Islamic Social Reporting at Sharia Banks in Indonesia

Fitriyana Sandra Fadilah, Bambang Setyobudi Irianto

Abstract


This study aims to analyze and provide empirical evidence regarding Islamic Social Reporting. This research uses quantitative methods. The population in this study are 12 Islamic banks registered with OJK for the 2016-2020 period. Sampling used a purposive sampling technique and the sample obtained was 56 data that met the criteria. This study uses multiple linear regression analysis with the help of the SPSS data processing application. This study found that liquidity has no effect on disclosure of Islamic Social Reporting, this is because Islamic Banks must continue to disclose Islamic Social Reporting even though the liquidity conditions are high or low, leverage has a positive effect on disclosure of Islamic Social Reporting where the higher the leverage level of Islamic Banks, the Bank's interest in disclosure of Islamic Social Reporting is also higher, the size of the Sharia Supervisory Board does not affect the disclosure of Islamic Social Reporting this is because the large number of Sharia Supervisory Boards does not affect the disclosure of Islamic Social Reporting at Islamic Banks, then the award variable does not affect the disclosure of Islamic Social Reporting where the more many awards obtained by Islamic Banks will not affect the disclosure of Islamic Social Reporting Banks. The implications of this study indicate that the disclosure of Islamic Social Reporting is important for Islamic Banks. Banks will openly disclose their responsibilities in accordance with the objectives of Islamic Banks, namely not only providing benefits for Islamic Banks themselves but also being able to provide benefits for the people. Disclosures made by the Bank are also useful to help provide advice and input for the performance of Islamic Banks in carrying out their responsibilities, as well as as an evaluation of the performance of Islamic Banks through disclosures made.

Keywords: Liquidity, Leverage, Size of the Sharia Supervisory Board, Awards, Islamic Social Reporting.


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References


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