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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal of Auditing, Finance, and Forensic Accounting Jurnal MD Falah : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Journal of Finance and Islamic Banking INVENTORY: JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat International Journal of Community Service J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Relevance: Journal of Management and Business Journal of Accounting and Finance Management (JAFM) Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah) Aktsar: Jurnal Akuntansi Syariah
Samsul Rosadi
Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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DA’WAH-ORIENTED GOVERNANCE: THE INFLUENCE OF MANAGERIAL CHARACTERISTICS ON ISLAMIC SOCIAL REPORTING IN INDONESIA Malikah, Siti; Samsul Rosadi; Usnan
JURNAL MANAJEMEN DAKWAH Vol. 11 No. 2 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2025.112.04

Abstract

The aim of this paper is to analyze the influence of CEO characteristics on Islamic Social Reporting (ISR) in Indonesia's Islamic banking sector during the period 2015–2020. The independent variables dealt with are CEO age, CEO business educational background, CEO gender, and CEO experience. The independent variables were tested against ISR as the dependent variable with multiple regression analysis. Findings from this study have shown that CEO age and CEO gender negatively and significantly influence the ISR, while CEO experience positively and significantly influences it. On the contrary, the CEO's business education background is not significantly related to the ISR. This could therefore provide very important contributions for both practitioners and researchers in comprehending the factors of Islamic social reporting practice in the Islamic banking sector of Indonesia. Such findings will also be used as a launching pad for future research involving wider samples and other methodological approaches that would increase insight into the dynamics of Islamic social reporting practices in Indonesia.
Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023) Fitrianda, Linta Desti; Rosadi, Samsul
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6846

Abstract

This study examines the influence of digital transformation and company characteristics on audit report lag in property and real estate firms listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach with panel data, the study analyzes 75 companies with a total of 282 observations selected through purposive sampling method, ensuring that the sample meets the required research criteria and provides consistent reporting throughout the analysis period. Panel regression with the Random Effect Model shows that digital transformation and profitability significantly reduce audit report lag, indicating that higher digital adoption and stronger financial performance support more efficient audit processes. Meanwhile, intangible assets, firm size, leverage, and auditor reputation (Big4) do not significantly affect audit report lag. These findings highlight that internal company capabilities, particularly digital readiness and profitability, play a more critical role in ensuring timely audit completion compared to structural firm characteristics.
Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia
Co-Authors Adhelia Desi Prawestri Ahzar, Fahri Al Amin, Nur Hidayah Ananda Putra Ardiansah Antin Okfitasari, Antin Arif Nugroho Aryani Intan Endah Rahmawati Djoko Suhardjanto Doddy Setiawan Fahri Ali Ahzar Fitrianda, Linta Desti Hastuti, Luthfi’ah Rizki Helti Nur Aisyiah Indah Puji Lestari Indra Hastuti Ivalin Danoe Pradiasti, Wianda Malikah, Siti Marita Kusuma Wardani Melia Kusuma Mohammad Rahmawan Arifin Novemy Triyandari Nugroho Nur Hidayah Al Amin Quddus, Ayatullah Rahmawati, Ariyani Rahmawati, Aryani Santy, Dila Viera Slamet Tri Wahyuningsih Usnan Utama, Imron wati, asiah Wulan Rachmadani Wulan Suci Rachmadani Yudi Siyamto