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Journal : El Dinar

ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (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.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
Co-Authors AA Sudharmawan, AA Abdurrahman Faris Indriya Himawan Abusaada, Husam A. Y Abusaada, Husam A. Y. Achmad Hasan Hafidzi Acmad Hasan Hafidzi Afroh, Ibna Kamilia Fiel Aghata, Violina Agus Yuliantin Agustina, Nur Aulia Alfi Arif Anggraini, Sabella Ayu Retsi Lestari Daris Gunarto din, mariana mohd Eko Budi Satoto Eko Cahyono Eko Cahyono, Eko Fadhilah, Ikrimah Nur Fahmi, Akrimna Binuril Febrianto, Farid Fera Syah Putri Feti Fatimah Fiel Afroh, Ibna Kamilia Gunarto, Daris Haris Hermawan Hasan, Md Zaki Muhamad Hysadha, Novalia Ikrimah Nur Fadhilah Imam Hanafi Insani, Iqbal Bagus Satria Istifada, Agnes Dwi Arum Joko Setiyono Jumratul Rofikah Karomah, Lailatul Lia Rachmawati Lidyawati Munawaroh M. Al Kindy Dimas Ali Ghufron Maftahah, Riif Maheni Ika Sari Martini G, Ni Nyoman Putu Mega Anjar Widyabakti Munir, khoirul Murtalingntyas, Wenny Murtalingtyas, Wenny Murtaliningtyas, Wenny Norita Citra Yuliarti, Norita Citra Nugroho, Rifqi Maulana Adi Nur Aulia Agustina Nurlailiyah Nurlailiyah Nurul Qomariah Oktavia, Fanda Andini Rahayu, Jekti Rahmatullah, Febri Raudatul Safitri Razik, Muhammad Ashlyzan Rendy Mirwan Aspirandi Retno Endah Supeni Retno Endah Supeni Reza Zulfikri , Robby Riswanda Noval Imawan Rizki Ghifari Pratama Roshida, Alzena Roudhotul Jannah Rusdiyanto Rusdiyanto Ryshal, Muhammad Salsabillah Ainun Aini Satya, Adhika Mahindra Seno Sumowo Septy Holisa Umami Sidik, Mohamad Hazeem Sidik Sobri, Taufik Sobri, Taufiq Sulikah Kualaria Sumowo, Seno Susi Wahyuning Asih Syafira Laeluqyana Devandri Tatit Diansari Reskiputri, Tatit Diansari Taufiq Sobri Toni Herlambang Tri Oktaviansyah , Hendrik Virda, V Wahyu Eko Setianingsih Wahyu Eko Setianingsih Wahyu Eko Setianingsih Wahyuning Asih, Susi Wibowo, Yohanes Gunawan Widyani, Inneke Putri Winahyu, Pawestri Yusron Rozzaid