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Journal : El Dinar

DETERMINANTS SUSTAINABILITY REPORTING QUALITY ISLAMIC BANKING IN GCC AND SOUTHEAST ASIA Sisdianto, Ersi; Yuliansyah, Yuliansyah; Razimi, Mohd Syahril Ahmad; Tubarad, Chara Pratami Tidespania
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.v13i2.36415

Abstract

This study aims to identify the factors influencing the quality of sustainability reporting in Islamic banks, with a specific focus on dimensions of Islamic corporate governance and sustainability finance. Utilizing panel data from 15 Islamic banks across six countries Bahrain, Qatar, Indonesia, Malaysia, Saudi Arabia, and Oman over seven years (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings indicate that Islamic Corporate Sustainability Reports have a significant positive influence on the quality of sustainability disclosure. In contrast, the size of the Board of Commissioners, the Sharia Supervisor Board, the Audit Committee, and the volume of Sustainability Finance did not exhibit statistically significant effects. The model's validity and consistency were confirmed through robust diagnostic tests. The primary limitation lies in the geographical concentration of the sample, which may affect the generalizability of the results. This study contributes to the emerging literature on sustainable finance in Islamic banking by providing empirical evidence on the critical role of structured sustainability reporting, offering practical implications for bank regulators and practitioners to enhance transparency and governance mechanisms for improved stakeholder accountability.
Co-Authors Abdul, Kartini Maharani Ahmad MAULANA Ahmad Maulana Ahmad Suriansyah Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Aminullah Aminullah, Aminullah Amirta, Rudianto Ananda, Bayu Susetya Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardi, Pahmi Ardiles, M. Arif Rahman Aslamia Rosa Aslamiah Aslamiah Aslan Aslan Aslan Aslan, Aslan ayu Kalista BAMBANG SATRIAWAN Basri Basri Budiarti, Ika Niswatin Chatarina Umbul Wahyuni Ciptawaty, Ukhti Dewi Listyaningrum, Dyah Ayu Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dewi, R.A Mariska Dhami Johar Dhamiri Dikarulin, Sarah Azzara Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Enos Tangke Arung, Enos Tangke Ersi Sisdianto Fadeli Yusuf Afif Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Gunarto, Toto Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Irawan Wijaya Kusuma, Irawan Wijaya Jahin, Novia Pahleni Jumiati Jumiati Khairunnisa Khairunnisa Larasati, Sita Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muammar Khaddafi Mubarak, Syahrun Ninidien, Qurrota Ayu Nofrianti Indah Pertiwi Nur Atikah Nur Sayidah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Purwanti, Ratna Puspita, Harsono Edwin Putri, Marthalia Putri, Tasya Ananda Putri, Wulandari Indah Andi Rahmawaty Hasibuan Ramadhan, Fitriyadi Razimi, Mohd Syahril Ahmad Restu, Arnold Rezaisra, Gusti Refly Rezky Graha Pratiwi Rico Ramadhan, Rico Rindu Rika Gamayuni Rini, Arisandi Tiya Risnafatih, Risnafatih Rizky Amelia Rosamah, Enih Rozanna, Mira Rusyanti, Nila Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Siti Marwiyah Slamet Riyadi Sri Yanti Sukesi . sulistiyo, Efendi Supana, Supana Suroto HS Suwinarti, Wiwin Suyanto Suyanto Syerina Raihatul Jannah Tentara, Brend Tias Pornawasari Tony Koerniawan Topan, M Apriansyah TRI ASTUTI Trisna Trisna, Trisna Tubarad, Chara Pratami Tidespania Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel Zuhairiah, Aliza Rifka