THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

Article Sidebar

PDF
Published: Dec 12, 2023
DOI: https://doi.org/10.46806/ja.v13i1.1031
Keywords:
islamic social reporting, islamic governance score, investment account holder

Main Article Content

Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia
Munir
Sekolah Tinggi Ilmu Syari’ah Al-Manar, Jakarta
Siti Sarah Wulansari
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract

This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.

Downloads

Download data is not yet available.

Article Details

How to Cite
Mais, R. G., Munir, & Wulansari, S. S. . (2023). THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA. Jurnal Akuntansi, 13(1), 28–33. https://doi.org/10.46806/ja.v13i1.1031
Issue
Vol. 13 No. 1 (2024): Edisi Februari
Section
Articles

References

Anwar, S. M., & Rajab, N. A. (2019). Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah Dalam Perspektif Syariah Enterprise Theory (Studi Kasus di Bank BRI Syariah Palopo). Jurnal Manajemen STIE Muhammadiyah Palopo, 4(2), 8–12. https://doi.org/10.35906/jm001.v4i2.275

Asriati, R., Ulfah, P., & Setyorini, C. T. (2016). Analisis Perbandingan Komponen Islamic Social Reporting ( ISR ) Pada Bank Syariah Antara Negara Indonesia dan Malaysia. Simposium Nasional Akuntansi XIX, Lampung, 1997, 1–24.

Astuti, W., & Nurkhin, A. (2019). The role of Islamic Governance on Islamic social reporting disclosure of Indonesia Islamic Banks Pendahuluan. Conference on Islamic Management Accounting and Economics, 26–36.

Charatunnisa, C., & Muthmainah, M. (2019), Investment Account Holders, Jumlah Dewan Komisaris Independen, Dan Corporate Social Responsibility Pada Perbankan Syariah Yang Terdapat Di Indonesia. Mutiara Madani: Jurnal Akuntansi dan Manajemen Vol.07 No.2, 180–191. https://jurnal.stienganjuk.ac.id/index.php/ojsmadani/article/view/69

Mais, R. G., & Lufian, N. (2018). Pengaruh Sharia Governance Structure Terhadap Pengungkapan CSR Berdasarkan Islamic Social Reporting Index. Jurnal Akuntansi Dan Manajemen, 15(1), 83–100.

Mardliyyah, Z., Pramono, S. E., & Yasid, M. (2020). Pengaruh Islamic Social Reporting Terhadap Kinerja Bank Syariah di Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(1), 43–51. http://eprints.iain-surakarta.ac.id/237/1/tesis full.pdf

Putri, N., & Mardian, S. (2020). The Islamic Social Reporting Index and Investment Account Holder in Islamic Banks. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 11(1), 43–54. https://doi.org/10.18326/muqtasid.v11i1.43-54

Sanusi, A. (2014). Metodologi Penelitian Bisnis. Salemba Empat.

Sunarto, Y. K., Hariyanti, W., & Harjito, Y. (2020). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia 2014-2015. Journal of Chemical Information and Modeling, 53(9), 25–40.

Suryadi, N., & Lestari, S. (2018). Pengaruh Profitabilitas, Penghargaan, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting. Jurnal Tabarru’: Islamic Banking and Finance, 1(2), 46–57.

Sutapa, S., & Hanafi, R. (2019). Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia. Jurnal Akuntansi Indonesia, 8(2), 155. https://doi.org/10.30659/jai.8.2.155-165

Widiastuti, E., & Firman, M. A. (2019). Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 4(2), 183–203. https://doi.org/10.35836/jakis.v4i2.26

Wijaya, N., M. Rasuli, & Rofika. (2020). Tingkat Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(3), 458–474. https://doi.org/10.31258/jc.1.3.458-474

Yudhiyati, Ratna., & Solihin, Mahfud. (2016). Apakah pengungkapan sosial memediasi hubungan antara variabel kontekstual dan kinerja keuangan? Bukti empiris pada Bank Syariah. Jurnal Akuntansi dan Auditing Indonesia, Vol. 20 No. 2, 85-98. https://journal.uii.ac.id/JAAI/article/view/8636/7466