The Influence Of The Responsibility Sharia Supervisory Board, Sharia Compliance, Issuance Of Sharia Securities, And The Size Of The Board Of Commissioners On The Level Of Disclosure Of Islamic Social Reporting Islamic Bank In Indonesia

Authors

  • Yulistia Devi Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Liya Ermawati Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Okta Supriyaningsih Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Diah Mukminatul Hasimi Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Zhatu Restie Utamie Universitas Islam Negeri Raden Intan Lampung, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v6i1.4491

Abstract

This research aims to test the effect of the responsibilities of the Sharia Supervisory Board, Sharia Compliance, issuance of Sharia securities, and the size of the Board of Commissioners on the level of disclosure of Islamic Social Reporting at Islamic Banks in Indonesia. This study used descriptive and correlational quantitative methods. The method of data collection is to use secondary data sources, and in terms of the way the data collection method in this study uses data collection techniques with documents in the form of annual financial statements and GCG reports. The data analysis method in this study uses descriptive statistics and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroplasticity tests. The population in this study is Sharia Commercial Bank in Indonesia for the period 2016-2020 which amounted to 14 Islamic Banks. The sample determination technique was carried out using purposive sampling techniques with criteria: Sharia Commercial Bank which publishes annual reports and GCG reports and lists the results of GCG Self Assessment in 2016-2020, from these criteria, a sample of 13 Islamic Banks was obtained. The results of this study showed that partially the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance variables, and the Board of Commissioners Size variables had no effect on the ISR Disclosure Rate at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H1, H2, and H4 were rejected. While on the variable issuance of Islamic securities shows that partially the Issuance of Sharia Securities affects the Level of ISR Disclosure at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H3 is accepted. Simultaneously the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance, Issuance of Sharia Securities, and the Size of the Board of Commissioners have a significant effect on the Level of ISR Disclosure on Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H5 is accepted.

References

Darsono. (2017). Perbankan Syariah di Indonesia: Kelembagaan dan Kebijakan serta Tantangan ke Depan. PT Raja Grafindo Persada.

Hadinata, S. (2019). Islamic Social Reporting Index dan Kinerja Keuangan Pada Perbankan Syariah di Indonesia. EkBis: Jurnal Ekonomi dan Bisnis, 2(1).

Khasanah, N. (2017). Pengaruh Profitabilitas, Laverage, Ukuran Perusahaan, Ukuran Dewan Komisaris dan Frekuensi Rapat Dewan Komisaris Bank Syariah Terhadap Pengungkapan Corporate Social Responsibility Pada Bank Umum Syariah di Indonesia Periode 2011-2016. IAIN SALATIGA.

Musianto, L. S. (2002). Perbedaan Pendekatan Kuantitatif dengan Pendekatan Kualitatif dalam Metode Penelitian. Jurnal Manajemen dan Kewirausahaan, 4(2).

Nissa, K. (2017). Pengaruh Kepatuhan Syariah, Investment Account Holder, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Pnegungkapan Islamic Social Reporting (Studi Kasus pada Lembaga Perbankan Syyariah di Indonesia).

Nuraeni, A & Rini, R. (2019). Faktor-Faktor yang Mempengaruhi Pengungkapan Pelaporan Sosial Islami. JEBI (Jurnal Ekonomi Dan Bisnis Islam), 4(1).

Nurhisam, L. (2016). Kepatuhan Syariah (Sharia Compliance) dalam Industri Keuangan Syariah. Jurnal Hukum lus Quia lustum, 23(1).

Oktaviana, T. A. (2019). Pengaruh Mekanisme Corporate Governance, Surat Berharga Syariah dan Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Bank Syariah di Indonesia. IAIN SALATIGA.

Putri, T. K. & Yuyetta, E. N. A. (2014). Faktor-Faktor yang Mempengaruhi Islamic Social Reporting Perusahaan-Perusahaan yang Terdaftar Pada Indeks Saham Syariah Indonesia (ISSI) Tahun 2011-2012. Diponegoro Journal of Accounting, 3(2).

Rahayu, T. P. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013.

E-Journal Ekonomi Bisnis dan Akuntansi, 5(2).

Savira, M. N. (2015). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah, Crossdirectorship, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Pengungkapan Islamic Social Reporting (ISR). UNNES.

Sugiono. (1999). Metode Penelitian Bisnis. Alfabeta.

Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas

Downloads

Published

2022-02-10

How to Cite

Devi, Y., Ermawati, L., Supriyaningsih, O., Hasimi, D. M., & Utamie, Z. R. (2022). The Influence Of The Responsibility Sharia Supervisory Board, Sharia Compliance, Issuance Of Sharia Securities, And The Size Of The Board Of Commissioners On The Level Of Disclosure Of Islamic Social Reporting Islamic Bank In Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 135–143. https://doi.org/10.29040/ijebar.v6i1.4491

Issue

Vol. 6 No. 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).