Islamic Social Reporting in Indonesian Islamic Bank: A Systematic Literature Review

Abstract

Purpose: This study aims to provide a systematic review of research on Islamic social reporting (ISR) in the context of Islamic banks in Indonesia.
 Design/methodology/approach: A total of 32 articles published in international journals indexed by Scopus and Indonesian journals indexed by the Science and Technology Index (SINTA) were selected using a mapping approach.
 Findings: This study found that most ISR research used a quantitative explanatory approach. Most of the ISR re-search uses legitimacy and stakeholder theory as a basis for exploring the phenomenon. The mapping shows that the profitability variable is mainly used as a determinant and consequence of ISR.
 Research limitations/implications: This study was conducted only for empirical research articles based on Scopus and SINTA 1 and 2 databases and is in business, management, and accounting research. These findings are expected to finalize the conceptual framework related to ISR, especially in Islamic companies in Indonesia, considering that Indonesia adheres to a dual board governance system.
 Originality/value: This paper has successfully mapped ISR research in its determinants and consequences in two different streams. ISR determinants are further analyzed in two groups, financial and non-financial.