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Supiyadi, Dedi
Universitas Indonesia Membangun
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THE EFFECT OF ISLAMIC SOCIAL REPORTING, BANK SIZE, AND NON-PERFORMING FINANCING ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA Zia Imam Perdana; Dedi Supiyadi; Erna Herlinawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study examines the effect of Islamic Social Reporting (ISR), bank size, and non-performing financing (NPF) on the profitability of Sharia Commercial Banks (BUS) in Indonesia during the post-merger period of 2021–2024. The study employs a quantitative explanatory approach using secondary data obtained from annual reports, sustainability reports, and Islamic banking statistics issued by the Financial Services Authority (OJK). ISR is measured using a disclosure index based on content analysis, while profitability is proxied by return on assets (ROA). The sample consists of 8 Sharia Commercial Banks, resulting in 24 effective observations after incorporating lagged ISR to mitigate potential reverse causality. Panel data regression is conducted using a fixed effects model, as confirmed by specification tests. The results indicate that lagged ISR has a positive and significant effect on ROA, suggesting that improved Islamic social disclosure enhances bank profitability in subsequent periods. Bank size also shows a positive and significant influence on profitability, reflecting the role of scale and operational capacity. In addition, non-performing financing is positively associated with ROA within the fixed effects framework, indicating a short-run risk–return trade-off during the post-merger and post-pandemic recovery period. These findings highlight the strategic importance of Islamic Social Reporting and structural bank characteristics in supporting sustainable profitability in Indonesia’s Islamic banking sector. Keywords :  Islamic Social Reporting; Return On Assets; Bank Size; Non-Performing Financing; Sharia Commercial Banks
Co-Authors Andre Suryaningprang Arie Hendra Saputro Ayatika, Arini Basar, Muhamad Saepul Bayu Yudistira Budiantara, Jaka Perbawa Dadan Abdul Aziz Dadan Abdul Aziz Dewi Astuti Diah Dianti Rohani Dindasari, Rima Nur Dodi Dodi Erna Herlinawati Fanji Wijaya Gurawan Dayona Ismail Gurawan Dayona Ismail Jamiat, Jajang Listri Herlina Manasye Arveni Sinamo Maulana, Iman Meta Arief, Meta Mr. Dodi Mukti, Kevin Ardryana Novita, Intan Nugraha Nugraha Permana, Faris Ghiyats Putra Rasti Ristiya Rini Kurniawati Rismayanti, Ayu Riyandi Nur Sumawidjaja Riyandi Nur Sumawidjaja S. Purnomo, Budi Setiawan, Sendi Siddiq, Andhika Mochamad Siska Lestari Siti Zahara Slanika, Erfan Ega Suhendra Suhendra Syafirdy, Muhamad Rifki Tjipto Sajekti Wulandari, Anisa Yosi Josiva Yoyo Sudaryo Zia Imam Perdana