Determinants of Islamic Social Reporting in Indonesian Islamic Commercial Banks
Abstract
The purpose of this study is to analyze the effect of firm size, firm age, board of commissioners size, and leverage on the level of disclosure of Islamic Social Reporting (ISR) at Islamic Commercial Banks in Indonesia in the period 2018-2023. The method applied in this research is a quantitative approach with panel data regression analysis, which adopts a regression model known as the Random Effect Model (REM). Sampling through purposive sampling, with the criteria that Islamic Commercial Banks are consistently registered with the OJK from 2018-2023 and banks that provide complete annual reports during that period, and obtained the results of 10 banks with a total of 60 data observations. The data used is taken from the annual reports published on the official website of each bank for 2018-2023. The analysis shows that firm size and board of commissioners size have a positive influence on ISR disclosure. In contrast, firm age has a negative influence, while leverage does not show a significant influence on ISR. The limitations of this study are that it only focuses on several factors that influence the disclosure of Islamic Social Reporting. Future research can consider other factors to obtain comprehensive results.
Keywords
Full Text:
PDFReferences
Arianugrahini, Ikkama, and Egi Arvian Firmansyah. “Determinan Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia (Determinants of Islamic Social Reporting (ISR) Disclosure at Islamic Commercial Banks in Indonesia).” Perisai : Islamic Banking and Finance Journal 4, no. 2 (2020): 88–101. https://doi.org/10.21070/perisai.v4i2.841.
Azifah, Nur. “Determinan Tata Kelola Syariah Terhadap Islamic Social Reporting Disclosure (Studi Empiris: Sebelum Dan Setelah Pandemi Covid-19).” Jurnal Ilmiah Multidisiplin 2, no. 01 (2023): 167–78. https://doi.org/10.56127/jukim.v2i01.612.
Aziz, Muhammad Rusydi, Roekhudin, and Wuryan Andayani. “Analisis Efek Ukuran Perusahaan, Profitabilitas, Likuditas, Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting.” Jurnal Ekonomi Modernisasi 15, no. 2 (2019): 67–76. https://doi.org/10.21067/jem.v15i2.4089.
Deviani, Ruri, and Hadri Kusuma. “Apa Determinan Tingkat Pengungkapan Islamic Social Reporting Bank Umum Syariah Indonesia?” Jurnal Ekonomi & Keuangan Islam 5, no. 1 (2019): 34–41. https://doi.org/10.20885/jeki.vol5.iss1.art5.
Efendi, Alfarisi Akbar. “Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Islamic Social Reporting (Isr) Pada Perbankan Syariah Di Indonesia.” PJEB: Perwira Journal of Economics & Business 4, no. 1 (2024): 96–108. https://doi.org/10.54199/pjeb.v4i1.300.
Effendy, Lukman, Zuhrotul Isnaini, and Isnawati Isnawati. “Determinan Pengungkapan Islamic Social Reporting Perusahaan Yang Tergabung Di Jakarta Islamic Index.” Jmm Unram - Master of Management Journal 10, no. 1 (2021): 71–87. https://doi.org/10.29303/jmm.v10i1.645.
Fadilah, F.S., & Irianto, B. S. “Disclosure of Islamic Social Reporting At Sharia Banks in Indonesia.” In Proceeding of International Students Conference on Accounting and Business 2, no. 2005 (2023): 798–809.
Faiz, Ayatur Muhammad, and Puji Sucia Sukmaningrum. “Determination of Disclosure of Islamic Social Reporting at Sharia Bank in Indonesia.” Jurnal Ekonomi Dan Bisnis Airlangga 34, no. 2 (2024): 252–67. https://doi.org/10.20473/jeba.V34I22024.252-267.
Gatandi, Tanstadhica Ainun, and Dian Filianti. “Determinan Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019.” Jurnal Ekonomi Syariah Teori Dan Terapan 8, no. 6 (2021): 727. https://doi.org/10.20473/vol8iss20216pp727-742.
Hanis, Jen Surya, and Khairuna. “Pengaruh Faktor Non Financial Terhadap Islamic Sosial Reporting Disclosure Pada Perbankan Syariah Di Indonesia Periode 2018-2021.” Jurnal Ilmiah Akuntansi Dan Manajemen Syariah 1, no. 1 (2023): 13–22. https://doi.org/10.32672/jams.v1i1.636.
Hussain, Arif, Muhammad Khan, Alam Rehman, Shehnaz Sahib Zada, Shumaila Malik, Asiya Khattak, and Hassan Khan. “Determinants of Islamic Social Reporting in Islamic Banks of Pakistan.” International Journal of Law and Management 63, no. 1 (2020): 1–15. https://doi.org/10.1108/IJLMA-02-2020-0060.
Ifada, Luluk Muhimatul, Chrisna Suhendi, and Rustam Hanafi. “The Role of Board of Commissioners in Islamic Social Reporting.” Jurnal Economia 17, no. 2 (2021): 195–207. https://doi.org/10.21831/economia.v17i2.39682.
Kumalasari, Via, Ida Hurhayati, and Iwan Budiyono. “Analisis Determinan Islamic Social Reporting Studi Kasus Pada Bank Umum Syariah Indonesia Determinant.” Monex 12, no. 01 (2023): 87–100. https://doi.org/https://doi.org/10.30591/monex.v12i1.4318.
Leniwati, Driana, Dwi Nur Fitriah, and Riska Harventy. “Determinants of Good Corporate Governance, Company Characteristics, and Environmental Performance on Islamic Social Reporting (Isr) Disclosure.” Kompartemen : Jurnal Ilmiah Akuntansi 20, no. 2 (2023): 184. https://doi.org/10.30595/kompartemen.v20i2.13521.
Lestari, Desy Dwi Ayu, and Mochlasin Mochlasin. “Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting.” JAS (Jurnal Akuntansi Syariah) 5, no. 2 (2021): 110–25. https://doi.org/10.46367/jas.v5i2.387.
Meliana, Gregorius Jeandry, and Juliana Taher. “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019.” Jurnal TRUST Riset Akuntansi 9, no. 2 (2022): 1–15.
Milenia, Hidayah Fazrin, and Ade Wirman Syafei. “Analisis Pengaruh Islamic Governance Terhadap Pengungkapan ISR Pada Bank Syariah Di Indonesia.” Jurnal Al Azhar Indonesia Seri Ilmu Sosial 2, no. 2 (August 30, 2021): 110. https://doi.org/10.36722/jaiss.v2i2.706.
Muhson, Nuh Muhammad, and Helti Nur Aisyiah. “Determinants of Islamic Social Reporting in Islamic Banks.” Journal of Economics and Business Research (JUEBIR) 3, no. 1 (2024): 100–111. https://doi.org/10.22515/juebir.v3i1.9132.
Murdiansyah, Isnan. “Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah Dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR).” MALIA: Journal of Islamic Banking and Finance 5, no. 1 (2021): 43. https://doi.org/10.21043/malia.v5i1.10543.
Nafisah, S, and S Ramadhani. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Net Profit Margin Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia Periode.” Jurnal Ilmiah Ekonomi Islam 9, no. 02 (2023): 2806–14. https://doi.org/http://dx.doi.org/10.29040/jiei.v9i2.8786.
Nur Irbah, Astari, Praptiningsih, and Andy Setiawan. “Pengaruh Komisaris Independen, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Pengungkapan ISR Konferensi Riset Nasional Ekonomi Manajemen Dan Akuntansi, 2(1), 762-775.” KORELASI : Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi 2, no. 2010 (2021): 762–75. www.rmolbanten.com.
Nusron, Lulu Amalia, and Rani Eka Diansari. “Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia.” Jurnal Ilmiah Ekonomi Dan Bisnis 18, no. 1 (2021): 65–73. https://doi.org/https://doi.org/10.31849/jieb.v18i1.5550.
Permatasari, Dinda, and Naelati Tubastuvi. “Determinant Factors That Impact Islamic Social Reporting: A Study on Islamic Banking.” International Journal of Research in Business and Social Science 13, no. 5 (2024): 571–78. https://doi.org/10.20525/ijrbs.v13i5.3595.
Prasetyoningrum, Ari Kristin. “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia.” MALIA: Journal of Islamic Banking and Finance 2, no. 2 (2019): 147. https://doi.org/10.21043/malia.v2i2.4780.
Prihatiningtias, Yeney Widya, Elok Riskika Putri, Nurkholis Nurkholis, and Wiwik Hidajah Ekowati. “Determinan Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Di Jakarta Islamic Index (Jii).” EKUITAS (Jurnal Ekonomi Dan Keuangan) 6, no. 1 (2022): 114–32. https://doi.org/10.24034/j25485024.y2022.v6.i1.5001.
Puspawati, Dewita, Rita Wijayanti, and Novel Idris Abas. “Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor.” Sriwijaya International Journal of Dynamic Economics and Business 4, no. 3 (2020): 229–40. https://doi.org/10.29259/sijdeb.v4i3.229-240.
Putri, Aulia Aldzani, and Khadijah Ath Thahirah. “Pengaruh Ukuran Dewan Komisaris, Profitabilitas Dan Ukuran Perusahan Terhadap Pengungkapan Islamic Social Reporting (ISR) (Studi Empiris Pada Bank Umum Syariah Di Indonesia Periode 2020-2022).” JAKBS: Jurnal Akuntansi Keuangan Dan Bisnis 1, no. 4 (2024): 7809795.
Putri, Meyla Dianing, and Nafis Irkhami. “Analisis Faktor-Faktor Penentu Islamic Social Reporting Dengan Moderasi Komisaris Independen (Studi Pada Bank Umum Syariah Di Indonesia Tahun 2016-2020).” Kompartemen : Jurnal Ilmiah Akuntansi 20, no. 1 (2022): 83. https://doi.org/10.30595/kompartemen.v20i1.12455.
Rahman, Aulia Rayendra, Kamaliah, and Devi Safitri. “Pengaruh Kinerja Keuangan Dan Karakteristik Perusahaan Terhadap Pengungkapan.” INNOVATIVE: Journal Of Social Science Research 4, no. 2 (2017): 4882–95. https://jnse.ejournal.unri.ac.id/index.php/JOMFEKON/article/view/19848/0.
Rahmawati, Debi, Tenny Badina, Rita Rosiana, and Ahmad Fatoni. “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Umur Perusahaan, Dan Ukuran Dewan Pengawas Syariah Terhadap Islamic Social Reporting Pada Perbankan Syariah Di Indonesia Periode 2016-2020.” Jurnal Rekognisi Ekonomi Islam 2, no. 1 (2023): 62–72. https://doi.org/https://doi.org/10.34001/jrei.v1i2.322.
Rahmawati, S, Andi Sulfati, and Asbi Amin. “Disclosure of Islamic Social Reporting ( ISR ) through Leverage , Profitability and Firm size.” International Conference on Econoics and Business (IECON), 2024, 504–13.
Risqi, Muhammad Indra Maulana, and Dina Fitrisia Septriarini. “Determinan Pengungkapan Islamic Social Reporting (Isr) Oleh Bank Syariah Di Indonesia Dan Malaysia.” Jurnal Ekonomi Syariah Teori Dan Terapan 8, no. 4 (2021): 413. https://doi.org/10.20473/vol8iss20214pp413-425.
Rozzi, Muhammad Fathur. “Analisis Determinan Pelaporan Islamic Social Reporting (Isr) Pada Bank Umum Syariah Indonesia Tahun 2015-2019.” An-Nisbah: Jurnal Ekonomi Syariah 8, no. 1 (2021): 130–55. https://doi.org/10.21274/an.v8i1.3566.
Salman, Kautsar Riza. “Islamic Governance, Maqashid Sharia Index, and Islamic Social Reporting: The Case of Islamic Banks in Indonesia.” European Journal of Islamic Finance 19, no. 2021 (2021): 18–23. https://doi.org/10.13135/2421-2172/6158.
Salsabila, Sakinah, and Irsyad Mohamad. “Pengaruh Umur Perusahaan, Dewan Komisaris, Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Islamic Social Reporting,” 2023.
Sari, Mike Sonita, and Nayang Helmayunita. “Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2013-2017).” Jurnal Eksplorasi Akuntansi 1, no. 2 (2019): 751–68. https://doi.org/https://doi.org/10.24036/jea.v1i2.108.
Sejati, Riva Intan, Fatmi Hadiani, and Endang Hatma Juniwati. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting.” Journal of Applied Islamic Economics and Finance 3, no. 3 (2023): 605–11. https://doi.org/10.35313/jaief.v3i3.5494.
Setiawan, Firman. “Pengaruh Karakteristik Dewan Pengawas Syari’ah Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Islamic Social Reporting.” Al Maal: Journal of Islamic Economics and Banking 2, no. 1 (2020): 25. https://doi.org/10.31000/almaal.v2i1.2718.
Wijaya, Nitia, M. Rasuli, and Rofika Rofika. “Tingkat Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah.” CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini 1, no. 3 (2020): 457–77. https://doi.org/10.31258/jc.1.3.458-474.
DOI: http://dx.doi.org/10.35931/aq.v19i6.5098
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Diah Rositasari, Dita Andraeny
This work is licensed under a Creative Commons Attribution 4.0 International License.
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan
index by:
Publish by:
Sekolah Tinggi Ilmu Al-Qur'an Amuntai
Contact us:
Address: Jl. Rakha Pakapuran, Amuntai Utara
Kabupaten : Hulu Sungai Utara
Kode Pos : 71471
Provinsi : Kalimantan Selatan
Telephone : 085251613000
Email: hafizhihusinsungkar@gmail.com
This work is licensed under a Creative Commons Attribution 4.0 International License