Islamic Social Reporting in Shariah Banks in Indonesia (original) (raw)
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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...
JURNAL TERAPAN MANAJEMEN DAN BISNIS, 2018
This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure.
Shirkah: Journal of Economics and Business, 2020
Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is n...
The International Journal of Accounting and Business Society
Purpose of this study is to analyze the factors that influence disclosure of Islamic social reporting on Islamic banks. The sample used is 5 banks. The data used in this study are secondary data, consist of annual report Islamic banking period 2010-2017. Analysis technique used in this study is panel data regression. The results of fixed effect model state that duties and responsibilities of sharia supervisory board, compliance sharia principles have effect on disclosure of Islamic Social Reporting, while financial performance does not effect on disclosure of Islamic Social Reporting.
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.
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;
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.
https://www.ijrrjournal.com/IJRR\_Vol.9\_Issue.2\_Feb2022/IJRR-Abstract048.html, 2022
The objective of the research is to determine the effects of the disclosure of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on financial performance. The amount of ICG and ICSR disclosure can measure from the disclosure score compiled based on the standards of the IFSB, AAOIFI, and relevant previous studies. Profitability ratios measure financial performance in the form of ROA. The population in the research is the Sharia Commercial Bank (BUS) in the period 2012-2020. The research uses pooling data as the sampling method to obtain 109 observational data, which was analyzed using SmartPLS 3.2 and SPSS 23 software. The result shows that the level of disclosure of financial statements from Islamic Commercial Bank shows a good level of disclosure of ICG and ICSR, 74% and 68%, respectively. The result of empirical testing proves that the disclosure of ICG and ICSR has a direct effect positively and significantly on financial performance.
Indonesian Economic Review
A profitability ratio is a ratio to assess the company's ability to seek profits. The leverage ratio is a measure of the number of assets that are financed with debt. These two ratios can influence the company in expressing its social responsibility. The purpose of this study was to determine the effect partially and simultaneously between the profitability variable is proxied using Return on Asset (ROA) and the leverage is proxied using the Debt Equity Ratio (DER) on corporate social responsibility disclosure (CSR). The population in this study were 14 Islamic Commercial Banks (BUS) in Indonesia from 2015 - 2019. This study using five periods so that the sample data obtained was 70. The sampling technique in this study was carried out using saturated sampling. And the data collection technique in this study is to use documentation analysis in the form of BUS reports that reveal annual reports, sustainability reports, and reports on CSR during the 2015 - 2019 period. Sourced fro...
Social responsibility reporting of Islamic banks: evidence from Indonesia
International Journal of Business Governance and Ethics, 2014
There is a growing global interest in social responsibility and sustainability across all sectors. Other than economic performance, stakeholders are now also concerned about the social and environmental impacts of corporations. Additionally, stakeholders are obtaining a higher salience level and expect organisations to operate sustainably. The banking sector has not been an exception, as banks can have significant impact on their customers, employees, and society in various ways. Given the intertwined links of Islam and ethical principles, it is expected that Islamic banks will show a high level of commitment towards social responsibility (SR) and ethical practices. The current study investigates this issue by examining the annual reports of three fully-fledged Islamic commercial banks in Indonesia over the period of 2007 to 2011. It was found that only two of the investigated banks had continuous improvement in their SR disclosure. Additionally, it was revealed that the highest disclosures have been for 'corporate vision' and 'board of directors and top management', while the lowest disclosures were evident for 'environment' and 'product, services and fair dealing with supply chain'.