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All Journal Jurnal Reviu Akuntansi dan Keuangan El Dinar Plantropica: Journal of Agricultural Science JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Prosiding Seminar Nasional Teknik Lingkungan Kebumian SATUBUMI Jurnal Lingkungan Kebumian Indonesia
Aditya Pandu Wicaksono
Jurusan Budidaya Pertanian FP-UB
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : El Dinar

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EXPLORING THE IMPACT OF SHARIA SUPERVISORY BOARD CHARACTERISTICS ON ENVIRONMENTAL DISCLOSURE: A GLOBAL STUDY OF ISLAMIC BANKS Abdurrahman, Zahron; Wicaksono, Aditya Pandu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36435

Abstract

This research assesses the extent to which Sharia Supervisory Board (SSB) traits impact the worldwide phenomenon of environmental disclosures of Islamic Banks. We used Multivariate Regression Analysis to assess the environmental disclosures of 33 Islamic Banks in the world using the GRI 300 standards obtained from the Refinitiv Database, while the SSB traits of Shariah Qualification, Financial Expertise, Gender and Nationality Diversity, Board Size, and the Annual Reports of the Banks were manually collected as SSB were visions of Mufti Shariah. The research employed Panel Data Regression using the Fixed Effects Estimator to control for unobserved heterogeneity around the Banks and to ensure the reliability of the findings. The results showed that Gender and National Diversity had a positive effect on Mukahara Shariah, meaning that more Diversity in Religion and Nationality of the Board Members led to more disclosure. In contrast, Shariah Qualification had a negative effect, while financial expertise and Board Size had no effect.  The research results demonstrate the importance of SSB to advance the Disclosure of Sustainability Reporting Construction to the elders, that SSBs must give More Priority to diversity over traditional religious qualifications. The research results have effectively empowered the Regulators of Islamic Financial Institutions to complement the SSBs to include the Responsible Sharia Governance of Islamic Banking Systems for Compliance with the Global Sustainability Standards.
Co-Authors Abdurrahman, Zahron Adam, Husnul Khotimah Dwi Putri Agus Bambang Irawan Algary, Tissia Ayu Andi Renata Ade Yudono Andshani, Artha Nevia Eka Putri Asrifah, Rr. Dina Ayu Utami, Ayu Azizah, Nurcahyani Bagus, Arya Lintang Risang Darobawong, Syuhulin Dekar Urumsah Dewantari, Eva Hestina Eni Muryani Erinda, Evi Goemaruzzaman, Muammar Gomareuzzaman, Muammar Herwin Lukito, Herwin Ika Wahyuning Widiarti Lathif, Farhan Mahbudin Listi, Listi Mahfuroh, Riana Muhammad Fadhly Rizky Octavio Mutmainah Mutmainah Nugroho, Gilang Nugroho, Nandra Eko Prasetya, Johan Danu Reny Lia Riantika Romizah, Hafidz Sari, Esti Warahap Sari, Vanya Cesaria Evelina Siwi, Salsabila Agra Sobirin, Ahmad Suharwanto Suharwanto Thrisna Huttama, Alief Vega Titisari, Priza Tiara Ufairuz, Shabrina Rizky Ananthia Vikahadi, Nanda Wardani, Resita Wirayuda, Bramantio Dzaki Yudono, Andi Ade Renata