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All Journal Islamic Economics and Finance Journal
Agung Yulianto
Islamic Economics and Finance Study Program, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia

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Exploring the Impact of Profitability, Leverage, and Firm Size on Islamic Social Reporting Disclosure: A Moderation Analysis of the Sharia Supervisory Board Feti Fatikhatul Uza; Agung Yulianto; Ubaedul Mustofa; Nayla Wiraz
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

Islamic Social Reporting Disclosure is a form of corporate social responsibility reporting with sharia principles that is used to disclose social responsibility not only to stakeholders, but also to the community as a benchmark for the implementation of social performance of a sharia bank. However, the condition that occurs is that the disclosure of social responsibility in sharia banking is still low. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size on Islamic social reporting disclosure and sharia supervisory board as a moderating variable. The population used in this study is Islamic Commercial Banks (BUS) in Indonesia from 2017 to 2021, which is 13 BUS. The sampling technique used in this study is the purposive sampling technique with panel data type and using unbalanced data, obtaining 13 BUS with 58 data analysis units. This study applies descriptive analysis methods and inferential statistical analysis through panel data regression analysis and Moderated Regression Analysis (MRA). The data is processed using Eviews 10 software. The best model used in this research is the Random Effect Model (REM). The results of this study indicate that profitability has a significant negative effect and leverage does not have a significant effect on Islamic social reporting disclosure. Firm size has a positive and significant effect on Islamic social reporting disclosure. The Sharia supervisory board is unable to strengthen the influence of leverage and firm size on Islamic social reporting disclosure. However, the Sharia supervisory board is able to strengthen the influence of profitability on Islamic social reporting disclosure.
Evaluation of Islamic Commercial Bank Financial Performance Using Sharia Maqashid Index (SMI): The Role of DPS and Islamic Financing  id Index (SMI) Pada Bank Umum Syariah Tahun 2018-2021 Meidy Sesaria Putri; Agung Yulianto; Zahwa Nur Alya
Islamic Economics and Finance Journal Vol. 1 No. 1 (2025)
Publisher : Universitas Negeri Semarang

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The effect of the number of DPS members, DPS education level, DPS meeting frequency, profit-sharing financing, and qardh financing on the performance of maqashid sharia at Islamic Commercial Banks in Indonesia in 2018–2021. A quantitative approach was used with panel data from 11 Sharia Commercial Banks registered with the OJK during 2018–2021. The sample was selected using purposive sampling with 44 analysis units. The independent variables include the number of DPS members, DPS education level, DPS meeting frequency, profit-sharing financing, and qardh financing. The dependent variable is the performance of maqashid sharia as measured using the Sharia Maqashid Index (SMI). Data were obtained through documentation and analyzed using panel data regression through EViews 10. Based on the Chow and Hausman test, the best model used was the Fixed Effect Model (FEM). The results show that the number of DPS members, DPS education level, profit-sharing financing, and qardh financing do not significantly affect the performance of maqashid sharia. Only the frequency of DPS meetings has a significant positive effect on the performance. Therefore, Islamic banks need to increase the intensity of DPS meetings to strengthen the supervisory function and support achieving maqashid sharia objectives.
Co-Authors Feti Fatikhatul Uza Meidy Sesaria Putri Nayla Wiraz Ubaedul Mustofa Zahwa Nur Alya