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The determinants of Islamic social reporting disclosure and its impact on the profitability of sharia banks

Journal of Islamic Economics, Management, and Business (JIEMB)

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Title The determinants of Islamic social reporting disclosure and its impact on the profitability of sharia banks
 
Creator Mubarok, Sultan Mubarok
 
Subject —
Islamic social reporting; good corporate governance; financial; profitability; sharia banks
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Description Purpose - This study aims to determine of disclosure level of Islamic Social Reporting (ISR) and its impact on profitability at Sharia Commercial Bank in Indonesia.Method - This study uses Good Corporate Governance (GCG), which is proxied with self-assessment, number of commissioners, and number of Sharia Supervisory Board (DPS), financial is proxied with company size, company age, DER, Social Cost, BOPO, FDR, and NPF. Profitability is proxied with ROA and ROE. The sampling technique used a purposive sampling method. There are 12 Sharia Banks that meet the criteria of the study sample period 2013-2017.The result - The results showed that: first, GCG hurt ISR. Second, financial factors have a positive effect on ISR. Third, GCG negative affects profitability; the greater the number of commissioners and DPS will have an impact on the material costs of the Bank. Fourth, financial factors have a positive effect on profitability. Fifth, ISR hurts profitability. Sixth, ISR mediates the relationship between GCG and financial factors with profitability.Implication  - This study helps sharia banks to maintain Islamic Social Reporting as a tool to get stakeholders’ trustOriginality -  This study uses a corporate social responsibility report, which also presents the aspect of religiosity.
 
Publisher Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang
 
Contributor —
 
Date 2020-01-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/JIEMB/article/view/3742
10.21580/jiemb.2019.1.1.3742
 
Source Journal of Islamic Economics, Management, and Business (JIEMB); Vol 1, No 1 (2019); 63-98
2721-0324
2721-0197
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/JIEMB/article/view/3742/2352
 
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Rights Copyright (c) 2019 Journal of Islamic Economics Management and Business
http://creativecommons.org/licenses/by-sa/4.0