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All Journal JUEBIR: Journal of Economics and Business Research
Muhson, Nuh Muhammad
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Determinants of Islamic Social Reporting in Islamic Banks Muhson, Nuh Muhammad; Aisyiah, Helti Nur
Journal of Economics and Business Research (JUEBIR) Vol. 3 No. 1 (2024): June 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v3i1.9132

Abstract

The aim of this study is to determine the factors that influence the Islamic Social Reporting (ISR) of Islamic Banks in Indonesia. The factors tested are profitability, company size, leverage, liquidity, and Sharia securities. To identify these factors, the researcher employed a quantitative approach to eleven IB listed with the Financial Services Authority for the period 2019–2022, using the purposive sampling technique in sample selection. The data for these eleven BUS were obtained from annual reports downloaded from the official websites of each Islamic Bank. Subsequently, the obtained data were analyzed using multiple linear regression with the help of the Eviews 12 application, including the steps of a descriptive statistics test, a model selection test, a classical assumption test, and hypothesis testing. Based on the analysis results, only three variables influenced ISR, namely profitability, company size, and liquidity. The direction of the influence was also different. Profitability and liquidity had a negative influence, while company size had a positive influence. Meanwhile, the other two variables, leverage and Sharia securities, did not affect ISR.  
Co-Authors Helti Nur Aisyiah