Abstract
Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.
Highlights
Islamic banking companies in Indonesia carry out social reporting due to a change in the paradigm of accountability from management to shareholders into management to stakeholders
Descriptive analysis is used to provide an overview of the variables used in this study, such as Islamic Social Reporting (ISR), Board of Commissioners (BC), Board of Directors (BD), Audit Committee (AC), Sharia Supervisory
This is in line with previous research and the supporting theories which state that the higher the Board of Commissioners in Islamic Commercial Banks, the higher the ISR disclosure
Summary
Islamic banking companies in Indonesia carry out social reporting due to a change in the paradigm of accountability from management to shareholders into management to stakeholders. According to the Republic of Indonesia Law No 21 of 2008 article 4, Islamic Banks and UUS can carry out social functions in the form of Baitul Mal institutions that is, receiving funds from zakat, infaq, charity, grants or other social funds and channeling them to zakat. Company organizations are required to contribute to changes in the environment and contribute directly to the survival of the community. This is in order that they are able to describe the social responsibility of Islamic Commercial Banks. Islamic Social Reporting is the process of communicating the social and environmental impacts of an organization’s economic activities on specific groups and the community as a whole
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