Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia
Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2020-04-01
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| Series: | Banks and Bank Systems |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13448/BBS_2020_02_Jati.pdf |
| _version_ | 1819264297407086592 |
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| author | Kuat Waluyo Jati Linda Agustina Indah Muliasari Diah Armeliza |
| author_facet | Kuat Waluyo Jati Linda Agustina Indah Muliasari Diah Armeliza |
| author_sort | Kuat Waluyo Jati |
| collection | DOAJ |
| description | Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting. |
| first_indexed | 2024-12-23T20:27:15Z |
| format | Article |
| id | doaj.art-3bc47bce7b52417ab63bd85cfd4b528d |
| institution | Directory Open Access Journal |
| issn | 1816-7403 1991-7074 |
| language | English |
| last_indexed | 2024-12-23T20:27:15Z |
| publishDate | 2020-04-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Banks and Bank Systems |
| spelling | doaj.art-3bc47bce7b52417ab63bd85cfd4b528d2022-12-21T17:32:21ZengLLC "CPC "Business Perspectives"Banks and Bank Systems1816-74031991-70742020-04-01152475510.21511/bbs.15(2).2020.0513448Islamic social reporting disclosure as a form of social responsibility of Islamic banks in IndonesiaKuat Waluyo Jati0https://orcid.org/0000-0003-2174-7501Linda Agustina1https://orcid.org/0000-0002-6596-2054Indah Muliasari2https://orcid.org/0000-0001-9770-4968Diah Armeliza3https://orcid.org/0000-0001-5144-6393M.Si., Lecturer, Faculty of Economics, Universitas Negeri SemarangM.Si., Lecturer, Faculty of Economics, Universitas Negeri SemarangM.Ak., Lecturer, Faculty of Economics, Universitas Negeri JakartaM.Ak., Lecturer, Faculty of Economics, Universitas Negeri JakartaSharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13448/BBS_2020_02_Jati.pdfIslamic governance scoreIslamic social reportingleverageliquidityprofitability |
| spellingShingle | Kuat Waluyo Jati Linda Agustina Indah Muliasari Diah Armeliza Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia Banks and Bank Systems Islamic governance score Islamic social reporting leverage liquidity profitability |
| title | Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia |
| title_full | Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia |
| title_fullStr | Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia |
| title_full_unstemmed | Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia |
| title_short | Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia |
| title_sort | islamic social reporting disclosure as a form of social responsibility of islamic banks in indonesia |
| topic | Islamic governance score Islamic social reporting leverage liquidity profitability |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13448/BBS_2020_02_Jati.pdf |
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