Characteristics of the Sharia Supervisory Board (SSB) And Investment Account Holders (IAH) To Islamic Social Responsibility Disclosure (ISRD) In Islamic Banks

Abstract

This study was conducted to examine the effect of education level on Sharia Supervisory Board (SSB), financial and non-financial SSB, and Investment Account Holders (IAH) on Islamic Social Responsibility Disclosure (ISRD) using the control variable of firm size. The object of the research is Islamic banks in the four countries with the highest percentage of poor people in the selected regional division of Asia and Europe, namely Indonesia (Southeast Asia), Bangladesh (South Asia), Jordan (West Asia), and Turkey (Southeast Europe) which publish annual reports in 2013-2019. The results showed that SSB education level and firm size had a positive effect on ISRD, while financial and non-financial fields had no effect on ISRD. Meanwhile, IAH has a negative effect on ISRD. Practically, this research can provide consideration and input for Islamic Bank regulators in evaluating existing regulations. Future research is expected to add proxies for SSB characteristics and other variables in testing the effect of Islamic bank ISRD quality