Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking
Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity. Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commer...
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri Walisongo Semarang
2022-07-01
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| Series: | Journal of Islamic Accounting and Finance Research |
| Subjects: | |
| Online Access: | https://journal.walisongo.ac.id/index.php/jiafr/article/view/10375 |
| _version_ | 1797778242324660224 |
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| author | Dessy Noor Farida Ali Imron Arina Rohmatika |
| author_facet | Dessy Noor Farida Ali Imron Arina Rohmatika |
| author_sort | Dessy Noor Farida |
| collection | DOAJ |
| description | Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.
Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.
Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.
Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.
Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector. |
| first_indexed | 2024-03-12T23:15:27Z |
| format | Article |
| id | doaj.art-784f78dd6f91437abd4d5be4066128e7 |
| institution | Directory Open Access Journal |
| issn | 2715-0429 2714-8122 |
| language | English |
| last_indexed | 2024-03-12T23:15:27Z |
| publishDate | 2022-07-01 |
| publisher | Universitas Islam Negeri Walisongo Semarang |
| record_format | Article |
| series | Journal of Islamic Accounting and Finance Research |
| spelling | doaj.art-784f78dd6f91437abd4d5be4066128e72023-07-17T12:42:08ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222022-07-014112410.21580/jiafr.2022.4.1.103753767Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia bankingDessy Noor Farida0Ali Imron1Arina Rohmatika2Universitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangUniversity of BirminghamPurpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity. Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test. Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%. Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value. Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.https://journal.walisongo.ac.id/index.php/jiafr/article/view/10375islamic social responsibilityboard diversityboard sizeboard independenceboard activity |
| spellingShingle | Dessy Noor Farida Ali Imron Arina Rohmatika Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking Journal of Islamic Accounting and Finance Research islamic social responsibility board diversity board size board independence board activity |
| title | Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking |
| title_full | Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking |
| title_fullStr | Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking |
| title_full_unstemmed | Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking |
| title_short | Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking |
| title_sort | do board attributes influence islamic social responsibility disclosure evidence from indonesian sharia banking |
| topic | islamic social responsibility board diversity board size board independence board activity |
| url | https://journal.walisongo.ac.id/index.php/jiafr/article/view/10375 |
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