Disclosure Level's Effect of Islamic Social Reporting on Company's Profitability and Zakat (original) (raw)

The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

Banks and Bank Systems, 2021

This paper analyzes the effect of profitability and size of Indonesian Islamic banks on the level of Islamic Social Reporting (ISR) disclosure. This study also investigates the role played by the Sharia Supervisory Board (SSB) in the effect of profitability and size of an Islamic bank on ISR disclosure. The presence of SSB is very important in the operations of Islamic banks. SSB should be involved in important company decisions, including the ISR disclosure. The study covers all 14 Indonesian Islamic commercial banks as a population; the analysis will be conducted based on annual reports of the banks’ divisions for the period 2014–2018. A documentation technique was used to collect the data. Moderated Regression Analysis (MRA) was used for data analysis. The results show that the adjusted R-squared coefficient of the equation is 0.341. R-squared contributions of ROA, ROE, size, and SSB are –0.093, 0.010, 0.983, and –0.081. Other results show that profitability (ROA) and size (total...

Financial Performance and Disclosure of Islamic Social Reporting: The Case of Indonesia Sharia Banking Industry

https://www.ijrrjournal.com/IJRR\_Vol.7\_Issue.4\_April2020/Abstract\_IJRR0060.html, 2020

This research aims to determine the effect of Capital adequacy Ratio, Non Performing Financing and Debt to Equity Ratio on the Disclosure of Islamic Social Reporting (ISR). Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Indeks. The population in this research is Sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2013-2018. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzed ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program. The results of this research indicate that Debt to Equity Ratio affect the Disclosure of Islamic Social reporting. Capital Adequacy Ratio and Non Performing Financing doesn’t affect the Disclosure of Islamic Social reporting. Keywords: Capital adequacy Ratio, Non Performing Financing, Debt to Equity Ratio, Disclosure of Islamic Social Reporting.

Accounting and Finance Review The Determinants of Islamic Social Reporting Disclosure in Indonesia

Objective-The purpose of this research is to identify the relationship between corporate performance, Good Corporate Governance (GCG), and corporate characteristics on Islamic Social Reporting disclosure in Indonesia. Methodology/Technique-A quantitative approach is applied in this research. The sample of this study consists of companies that were consistently listed on the Jakarta Islamic Index (JII) from 2012 to 2017. A purposive sampling method with certain criteria was employed to produce a total of 72 samplings. Partial Least Square (PLS) was also used to analyse the data. Findings-The results of this research indicate that corporate performance has a positive and significant effect on ISR disclosure, GCG has a positive and significant effect on ISR disclosure, and corporate characteristics have a negative and insignificant effect on ISR disclosure. Novelty-Islamic Social Reporting is the answer and solution to the needs of the interested parties concerned with the company's financial statements. ISR becomes a very important thing for the reputation and performance of Islamic financial institutions. Islamic financial institutions that succeed in revealing their ISR value will be perceived as a reliable entity by the Muslim community in channelling their fund. Type of Paper: Empirical. JEL Classification: M40, M41, M49.

Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia

JFBA: Journal of Financial and Behavioural Accounting

This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic...

Improving Financial Performance to Social Disclosure of Sharia Bank Performance Based on Islamic Social Reporting Index

2018

This study aims to examine the role of Social Banking Performance Disclosure to improve the financial performance of sharia banks. This study uses a sample of Sharia Commercial Banks in Indonesia that publishes annual report. Hypothesis testing using simple regression with 95% confidence level. The main variables used in this study consist of six disclosure themes with ISR index, ie funding and investment, products and services, employees, community, environment, and corporate governance. The results of this study indicate the Disclosure of Funding and Investment, Products and Services, Employees and Society has no effect on the Financial Performance of Sharia Commercial Banks in Indonesia. While the disclosure of the Environment and the Manpower Statement of the Company has a significant and significant impact on the Financial Performance of Sharia Commercial Banks in Indonesia. Keywords: Bank Syariah Financial Performance, and Islamic Social Reporting Index.

The Model Disclosure of Islamic Social Reporting in Islamic Bank Indonesia

MIX: JURNAL ILMIAH MANAJEMEN, 2022

Objectives: The purpose of this study is to analyze the determinants of the disclosure of Islamic Social Reporting in Islamic banks in IndonesiaMethodology: The population in this study are Islamic banks in Indonesia which amounted to 14 (fourteen) in total, while the sample used was 9 (nine) Islamic banks that have met the criteria, namely Islamic banks that have published financial reports, annual reports and corporate governance reports between the period of period 2015-2019.Finding: The results of this study indicate that compliance with sharia principles, duties and responsibilities of the sharia supervisory board have a significant positive effect on the disclosure of ISR whereas financial performance has no effect on the disclosure of ISR. Corporate governance has shown moderate effect of compliance sharia on the disclosure of ISR, while Corporate governance does not moderate effect of duties and responsibilities of sharia supervisory board on disclosure of ISR and Corpora...

Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia

Banks and Bank Systems, 2020

Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporti...

Islamic Social Reporting and Factors that Influence its Disclosures Practices among Companies Listed in Indonesia Sharia Stock Index

Proceedings of the Third International Conference on Sustainable Innovation 2019 – Humanity, Education and Social Sciences (IcoSIHESS 2019), 2019

Islamic Social Reporting has been promoted as instrument to encourage business entities to comply with Islamic teachings. The objective of this research is to obtain empirical evidence about factors that influence Islamic Social Reporting disclosure for companies listed in Indonesia Sharia Stock Index. Population of this study is all companies listed during 20152016. One hundred sixty three samples were selected based on purposive sampling and the analysis was conducted by multiple regression method. The result shows that company size and the issuance of Islamic securities have positive effects on the disclosure of Islamic Social Reporting. On the other side, profitability, leverage and the size of commissioner board do not have effect on the disclosure of Islamic Social Reporting. Keywords— Islamic Social Reporting (ISR); Company Size; Profitability; Size of Commissioner board; Islamic Securities;

The Effect of Islamic Corporate Governance Disclosure in Financial Performance Me-diation on Islamic Social Reporting

Jurnal Ilmu Manajemen & Ekonomika

The social role of Islamic banks shows inconsistencies both at home and abroad; this is the basis for con-ducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclo-sure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2016 through 2019. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the e...

The Effect of Islamic Social Reporting Index on Islamic Banking Financial Performance in Indonesia

Humanities & Social Sciences Reviews, 2019

Purpose of this study: This study was conducted to analyze the factors that affect the disclosure of Islamic Social Reporting (ISR) in Islamic Banking on the stock exchange and analyze the data carried out on the annual report of six Islamic banks in 2013-2017. The results of this study are expected to facilitate the Islamic banks to apply the principle of full disclosure with Islam in a more comprehensive way. Methodology: The sampling technique used is sampling considerations obtained with a total sample of six Islamic banks in Indonesia. The data analysis technique used is multiple linear regression. Main Findings: The level of disclosure of social responsibility reporting in Islamic perspective, using ISR index explains that Islamic Banks having a high index of ISR obtained by Bank Muamalat Indonesia that managed to reach the value of 20 and above, more precisely 32 components of the total index of ISR 48 component in the year 2017. Based on the hypothesis testing, it is found t...