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All Journal Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Nur Aini, Roziana
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Profitabilitas dan Dewan Pengawas Syariah terhadap Islamic Social Reporting dengan Moderasi Ukuran Perusahaan Nur Aini, Roziana; Fakhruddin, Iwan; Fitriati, Azmi; Hapsari, Ira
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.10454

Abstract

This study aims to examine and analyze the effect of profitability, the number of Sharia Supervisory Board (SSB) members, and the frequency of SSB meetings on Islamic Social Reporting (ISR), with company size as a moderating variable in Sharia Commercial Banks in Indonesia. The research uses secondary data obtained from the annual reports of Sharia Commercial Banks during the period 2016–2022, with a total sample of 94 using a pooled unbalanced panel method or census method. Data analysis was conducted using panel data regression with the assistance of STATA version 17, and included the Chow test, Hausman test, Breusch-Pagan Multiplier test, diagnostic tests, and hypothesis testing. The results show that profitability has no significant effect on ISR disclosure. The number of Sharia Supervisory Board members has a negative effect on ISR, while the frequency of SSB meetings has a positive effect. Company size does not moderate the effect of profitability on ISR, but it does moderate the effect of the number of SSB members on ISR. These findings highlight the importance of optimizing the role of the Sharia Supervisory Board and strengthening corporate organizational structure to enhance the quality of Islamic social reporting.
Co-Authors Fitriati, Azmi Hapsari, Ira Iwan Fakhruddin