Islamic Social Reporting Research Articles

Factors Influencing The Disclosure Of Islamic Social Reporting In Islamic Commercial Banks

This study aims to analyze and show the effect of return on equity (ROE), financing to deposit ratio (FDR), company size, size of the Islamic supervisory board (ISB), and company age on the disclosure of Islamic social reporting (ISR) in Islamic commercial banks (ICB) in the period 2018-2020. This quantitative study uses secondary data, namely annual reports of ICB. The population of this study is ICB registered with the financial services authority (FSA) in 2018-2020, totalling 14 ICB. The sampling technique uses a purposive sampling method so that 12 samples. Data analysis technique using multiple linear regression method with panel data. The results show that ROE, FDR, company size and age significantly affect ISR disclosure. Meanwhile, the size of the Islamic supervisory board does not affect ISR disclosure. Simultaneously ROE, FDR, firm size, size of the Sharia supervisory board, and firm age significantly affect ISR disclosure. This research can complement the existing theory and can be a reference for ICB management to improve the disclosure of social responsibility for the better.

Financial Distress Analysis Using Altman Z-Score, Springate and Zmijewski in Retail Companies on the IDX

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence the level of exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.

Determinants of Islamic Social Reporting (ISR) Disclosure On Financial Performance In Sharia Banking

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosures on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the 2011-2020 period. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses panel data linear regression analysis as a data analysis tool. The statistical tool used was Eviews 9. The results showed that disclosure of Islamic social reporting had a significant positive effect on return on assets (ROA) with a prob value of 0.0102 or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase

GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

Effect Company Size, Age Of Company, Islamic Corporate Social Responsibility On Earning Coeficient Response

Islamic Corporate Social Responsibility is the reporting of corporate social responsibility with sharia principles. The disclosure of social responsibility must be in accordance with the values of the concept of Maqashid Shari'ah. For sharia-based companies, use Islamic Social Reporting in reporting corporate social responsibility. All implementation of social responsibility that has been carried out by the company will be made public through social disclosure in the annual report issued by the company. This research aims to find out the influence of company size, age of the company and investment account holders on disclosure of Islamic corporate social responsibility. The population in this study was an Islamic commercial bank registered with the Financial Services Authority using purposive sampling techniques. The analytical technique in this study is regression of panel data. The results of this study showed that the size of the company, the age of the company and Islamic Corporate Social Responsibility influence simultaneously on the disclosure of Islamic corporate social responsibility. Partially, the size of the company positively influences the disclosure of Coeficient Response Earnings, while the company's lifespan and islamic corporate social responsibility have no effect on the disclosure of Coeficient Response Earnings.

The Role of Islamic Banks' Financial Performance on Corporate Social Responsibility (CSR)

<p align="justify">This study aims to obtain empirical evidence of factors that can affect the CSR performance of the Islamic social reporting (ISR) index of Islamic banks, which then interact with moderating variables. The method used is a quantitative method with multiple regression techniques and moderated regression analysis used to analyze the data. The factor used is Islamic social reporting, and the moderating variable is financial performance contained in the annual reports of several Islamic banks in Indonesia. From 2012 to 2021, the population of this study is Indonesian Islamic Commercial Banks (BUS). The sample obtained based on the sample selection criteria is only four Islamic commercial banks with a total of only 40 observations, indicating that the sample is still relatively small and the resulting value is relatively low to explain the company's financial performance. The time series method is used to process the data. The result show ROA and ROE can moderate and strengthen the impact of ISR on firm performance, ISR has a favorable and considerable impact on the financial performance of Islamic banks. The added value of the company is supported theoretically and empirically by this study. For this research to be used as a reference to explain phenomena with existing theories, the hypotheses made are stated descriptively and then accompanied by a Sharia perspective.</p>

PENGARUH CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus pada Perusahaan Asuransi Syariah di Indonesia Tahun 2016-2021)

This study aims to determine the effect of corporate governance on Islamic social reporting (ISR) with firm size as a moderating variable in Islamic insurance companies. The problem in this study is the low disclosure of Islamic social reporting in companies. The type of research used in this research is secondary research with a quantitative approach. The sampling technique uses the SPurposive technique with a total sample of 10. The data collection technique uses year-end reports. The data analysis technique used to answer the research hypothesis is a statistical test. The results of this study indicate that: (1) DPS has a positive and not significant effect on ISR (2) Tax knowledge has a positive and significant effect on individual taxpayer compliance at the Regional Military Command Leverage variable has a positive and significant effect on ISR (3) probability variable has a positive and significant effect on ISR. not significant on ISR. (4) DPS which is moderated by firm size has a negative and insignificant effect on ISR. (5) Leverage moderated by firm size has a negative and significant effect on ISR (6) Profitability moderated by firm size has a negative and insignificant effect on ISR. Keywords: Sharia Supervisory Board, Leverage, Profitability, Islamic Social Reporting

Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company

Firm value influences investor perceptions to support the company's sustainability. The studyaimed to analyze the effect of financial performance and islamic social reporting on firm valueand the role of the maqashid sharia index in moderating financial performance and islamicsocial reporting on the company value of Islamic Commercial Banks in Indonesia. Theresearch method used is quantitative. The sampling technique used purposive sampling with asample of 6 Islamic Commercial Banks registered with the Financial Services Authority for2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version4.0.8.7 application. The results showed that the variables of financial performance and islamicsocial reporting had a significant effect on firm value. Then, the maqashid sharia index as amoderator variable cannot moderate the relationship between financial performance andislamic social reporting on firm value. Thus, the Maqashid sharia index is a moderatorpredictor because it can only independently influence the dependent variable.

Do Good Governance Business Sharia, Innovation and Financial Performance Affect Islamic Social Reporting Quality?

Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Reporting Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it is only based on the amount of disclosure, the way to minimize it is to focus on the quality of social Islamic disclosure. The purpose of this study was to analyze empirically the effect of financial performance (ROA), Innovation Disclosure (ID) and Good Governance Business Sharia (GGBS) on Islamic Social Disclosure (ISR). This study uses moderated regression analysis (MRA) with e-views 11. The sample used is a banking company registered with the financial services authority (OJK). The results of this study indicate that ROA has no effect on ISR, while the other variables, namely ID and GGBS, have an effect on ISR. The results of this research have practical implications, namely the practice of sharia governance and innovation is a part that needs to be strengthened to encourage management to improve the quality of ISR disclosure. In terms of theoretical implications, the results of this research become literature that can contribute to the development of the ISR research model.

Corporate Governance, Islamic Social Reporting, Intensitas Aset Tetap, dan Agresivitas Pajak pada Bank Syariah

The aim of this study is to empirically examine the effect of the proportion of independent commissioners, audit committees, Islamic Social Reporting (ISR) and fixed asset intensity on tax aggressiveness with bank size and profitability as control variables. The method used in this research is multiple linear regression analysis. The population in this study is Islamic banking registered with the OJK in 2016-2021. Sampling used purposive sampling method and obtained 49 observational samples. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax aggressiveness. Fixed asset intensity has a positive effect on tax aggressiveness. Research also proves that Islamic social reporting has no effect on tax aggressiveness.
 Keywords: Corporate Governance; Islamic Social Reporting; Fixed Asset Intensity; Tax Aggressiveness.

PENGARUH ISLAMIC PERFORMANCE INDEX, UKURAN DEWAN PENGAWAS SYARIAH DAN UMUR PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah dan Unit Usaha Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) tahun 2016-2020)

This study aims to determine the effect of Islamic Performance Index, Sharia Supervisory Board Size and Company Age on Islamic Social Reporting. The objects of this research are Islamic commercial banks and sharia business units registered with the OJK from 2016 to 2020.This study uses secondary data collection methods with research samples taken from the annual report published on the website of each company. The sampling technique in this study used purposive sampling method with a total sample of 13 Islamic commercial banks and 10 sharia business units that were consistently registered with the OJK and published financial reports for 5 years. Hypothesis testing in this study uses multiple linear regression analysis method.Based on the results of this test, it can be concluded that the variable profite share ratio and the size of the sharia supervisory board have a significant positive effect on ISR disclosure. The Islamic income ratio variable has no effect on the disclosure of ISR. Firm age variable has a significant negative effect on ISR disclosure.

The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable

The purpose of this study was to examine the effect of institutional ownership, sharia supervisory board, board of directors, and company size on profitability with Islamic social reporting as a moderating variable. The sample used in this research is Islamic Commercial Banks in 2015-2021 with a total of 96 samples. The data analysis technique used is panel data regression analysis. Analysis of the 3 stages of the test, namely the preliminary test which will determine the model used through the chow test, Breush and pagan lagrangian multiplier test, and Hausman test. Based on the results of the three preliminary tests, this research will use a fixed effect model to examine the relationship between variables. Then the diagnostic tests, namely heteroscedasticity and autocorrelation, are continued with hypothesis testing.

The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Firm value with Islamic Social Reporting as a Moderating Variable

The need for organizational governance is currently a major issue in Islamic banks. This is important to increase the profitability of Islamic banks and investor confidence. The research aims to examine the effect of Islamic Corporate Governance and the Maqashid Sharia Index on Firm Value with Islamic social responsibility as a Moderating Variable. The population of this research used all Islamic commercial banks registered with Bank Indonesia (BI) and the Financial Services Authority (OJK). The study is explanatory research by selecting samples with the criteria: First, Islamic banks have presented their financial statements from the 2018-2020 period and could be accessed on the official websites of each Islamic bank or other official websites. Second, Islamic commercial banks have published the GCG Statement which can be accessed on the official website of Islamic banks. Based on the analysis results, it can be concluded that Islamic Corporate Governance and the Maqashid Sharia Index have a positive and insignificant effect on firm value. However, these results proved that ISR was able to moderate the relationship between Islamic Corporate Governance and the Maqashid Sharia Index with firm value.

Islamicity Performance Index Dan Islamic Social Reporting Terhadap Kinerja Perbankan Syariah Di Indonesia Pasca Covid-19

Islamic banking is an institution that works to carry out company activities in accordance with sharia principles. Islamic banking needs to measure financial performance in the post-covid-19 period. The ratios that can be used to measure financial performance are Islamicity Performance Index and Islamic Social Reporting. This study aims to analyze the effect of the Islamicity Performance Index and Islamic Social Reporting on the financial performance of Islamic banking in Indonesia after COVID-19. This type of research is quantitative. The sample used is in 2020-2021 totaling 11 samples. The data analysis technique used is panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that the Islamicity Performance Index and Islamic Social Reporting shows that there is a significant effect on Financial Performance.

The Influence of Independent Commissioners, Islamic Social Reporting, and Sharia Supervisory Board on Earning Management with Firm Size as a Moderating Variable in Sharia Commercial Banks in Indonesia

This study aims to determine whether independent commissioners, Islamic social reporting and sharia supervisory boards affect earnings management. This study also aims to determine whether firm size can moderate the relationship between independent commissioners, Islamic social reporting, and sharia supervisory boards on earnings management. The population used in this study are Islamic Commercial Banks registered with the OJK from 2013-2021. The sample selection was carried out using the purposive sampling method. The number of samples in this study was 14 Islamic Commercial Banks, so a total of 126 research observations could be obtained. Data processing was carried out using the EViews version 10 program. The results showed that: (1) Independent commissioners partially have no effect on earnings management, (2) Islamic social reporting partially influences earnings management, (3) Sharia supervisory board partially influences earnings management, (4) Firm size partially moderates the relationship between independent commissioners, Islamic social reporting, and sharia supervisory boards. Keywords: Independent Commissioner, Islamic Social Reporting, Sharia Supervisory Board, Firm size, Profit Management.

DETERMINANTS OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND ENVIRONMENTAL PERFORMANCE ON ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE

The aim of this research is to analysis the influence of Good Corporate Governance, Company Characteristics, and Enviromental Performance on the disclosure of Islamic Social Reporting (ISR). The population of this research is the companies registered in Jakarta Islamic Index (JII) on year period 2015-2019. The sampling technique used was purposive sampling. The number of samples in this study were 45 samples. The data analysis techniques used were multiple linear regression, which were processed through SPSS version 25. The results showed that Good Corporate Governance as measured by Board of Commissioner Size and Public Ownership have a significant positive effect os ISR disclosure. Company Characteristics as measured by age of company had a significant effect while Type of Industry had not significant effect and Enviromental Performance had a significant effect. The result also proves that a company that stands in the community could not be separated from the social contract related to the norms that exist in society. The Legitimacy of the company is not only limited to financial reporting disclosure but ISR disclosure. It is important for the company to have a good relationship by interacting with the environment and the surrounding social which puts forward Islamic principles for their sustainability. This study also examines the Legitimacy and Stakeholder theory which is enhanced by Islamic principles by using the ISR index as a complement to the GRI index for information disclosure.

The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable

This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.

Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Debt To Equity Ratio (DER), and Firm Size on Profitability (ROA) with Islamic Social Reporting (ISR) as a moderating variable. This type of research is quantitative research with secondary data in the form of panels. The population in this study were 14 Islamic Commercial Banks in Indonesia for the 2016-2020 period. Sample selection using purposive sampling method. The analytical technique used is multiple linear regression analysis. The results of this study found that the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) had a negative and insignificant effect on profitability. However, Firm Size has a negative and significant effect on profitability (ROA). Islamic Social Reporting (ISR) does not moderate the effect of Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on profitability (ROA). However, it moderates the Firm Size variable on profitability (ROA).

DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI EMPIRIS PADA PERBANKAN SYARIAH INDONESIA PERIODE 2017-2020)

This study aims to determine and analyze the effect of company size, board of commissioners size, and sharia securities on the disclosure of Islamic social reporting. This type of research in this research is causal quantitative. The population of this study is Islamic banks registered with the Financial Services Authority in 2017-2020. The sample selection method uses a census (saturated sample), so the number of samples used is 13 sample data. Methods of data analysis using multiple linear regression with a significance level of 5%. The study results show that partially company size has a significant negative effect on disclosure of Islamic Social Reporting, Board of Commissioners size has an insignificant negative effect on disclosure of Islamic Social Reporting, and Sharia Securities has an insignificant positive effect on Islamic Social Reporting. Simultaneously Company Size, Board of Commissioners Size, and Sharia Securities affect the disclosure of Islamic Social Reporting.Keywords: Company Size, Board of Commissioners Size, and Sharia Securities ,Islamic Social Reporting

Analysis of the Influence of Islamic Social Reporting Disclosure on the Growth of Islamic Banks (Study of Sharia Commercial Bank 2017-2021 Period)

This study aims to empirically examine the effect of Islamic Social Reporting on the Growth of Islamic Banking, namely Islamic Commercial Banks for the 2017-2021 period. This study uses a quantitative approach. The type of variable data is secondary data, namely data obtained from the annual financial report published on the official website of each bank for the period 2017-2021. The analytical method used is the panel data regression method. The data analysis techniques used in this study include Descriptive Statistical Analysis, Model Selection (FEM, CEM REM, Chow Test, Hausman Test, and Lagrange Multiplier Test). Classical Assumption Test consists of the Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test, Test The hypothesis consists of the T-Test, F Test, Coefficient of Determination, and Multiple Linear Regression Test with the help of the Eviews 10.0 application. The results of this study indicate that partially (t-test) the firm size variable has a significant positive effect on Islamic Social Reporting. Partially, the profitability variable has a significant positive effect on Islamic Social Reporting. Partially, leverage has a significant positive effect on Islamic Social Reporting. Simultaneously (F test) the variables of firm size, profitability, and leverage have a significant effect on the disclosure of Islamic Social Reporting.