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Taufiq Arifin
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
Co-Authors Aldy Fariz Achsanta An Nurrahmawati An Nurrahmawati Anni Aryani Dian Perwitasari Dian Perwitasari Doddy Setiawan Doddy Setiawan Evi Gantyowati Evi Gantyowati Evi Gantyowati Fahrani, Meita Himmatul Ulya Dynopha Irwan Trinugroho, Irwan Larasati Septendita Nor, Normaziah Mohd Nugroho Saputro Nurrahmawati Payamta, Payamta Rahmawati, Isna Putri Rita Wijayanti Sutaryo Sutaryo Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani