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All Journal Journal of Accounting Auditing and Business
Amanda, Anisa Siti
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Economics, Econometrics & Finance Social Sciences

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The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure Listyorini, Inon; Utami, Ristianawati Dwi; Prasojo, Prasojo; Amanda, Anisa Siti
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.53207

Abstract

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, the education level, and remuneration of SSB do not affect ISR disclosure.
Co-Authors Inon Listyorini, Inon Prasojo, Prasojo Ristianawati Dwi Utami, Ristianawati Dwi