Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor

The development of ISR in Indonesia is still relatively slow. Several previous studies have proven that all the Sharia banks in the research sample have not achieved 100% implementation and disclosure of ISR. This study uses several independent variables, namely company size, profitability, liquidit...

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Bibliographic Details
Published inSriwijaya international journal of dynamic economics and business (Online) Vol. 4; no. 3; pp. 229 - 240
Main Authors Puspawati, Dewita, Wijayanti, Rita, Abas, Novel Idris
Format Journal Article
LanguageEnglish
Published Fakultas Ekonomi Universitas Sriwijaya 28.09.2020
Subjects
Audit Committee
Financial Performance
ISR diclosure
Sharia Supervisory Board
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Summary:The development of ISR in Indonesia is still relatively slow. Several previous studies have proven that all the Sharia banks in the research sample have not achieved 100% implementation and disclosure of ISR. This study uses several independent variables, namely company size, profitability, liquidity, leverage, sharia supervisory board, audit committee, board of commisioners. Based on the results of the previous research, there is still a research gap that occurs. This study used a sample of 13 Sharia Commercial Banks in 2016-2019. The results show that the variables of company size, profitability, liquidity, leverage, and the board of commissioners affect the level of ISR disclosure. Meanwhile, the sharia supervisory board and audit committee did not affect the level of ISR disclosure.
ISSN:2581-2904
2581-2912
DOI:10.29259/sijdeb.v4i3.229-240