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Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto, Banyumas, Indonesia
Economics, Econometrics & Finance

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The Effect of Islamic Social Reporting, Public Ownership, Number of Meetings, and Education of the Sharia Supervisory Board on Social Performance Nindi Putrisari; Iwan Fakhruddin; Azmi Fitriati; Dwi Winarni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9247

Abstract

This study aims to examine the influence of Islamic social reporting, public ownership, the number of Sharia Supervisory Board meetings, and the Sharia Supervisory Board members’ education level on social performance. The population used in this study consisted of Islamic banks from 2017 to 2024. The sampling technique used was purposive, yielding a sample of 116 companies that met the criteria. Empirical testing was conducted using panel data analysis with a fixed-effects model and cluster-standard error correction in STATA to ensure the accuracy of the estimates. The results of this study indicate that the variables public ownership and the Sharia Supervisory Board’s education level have a positive effect on social performance. Meanwhile, the variables Islamic Social Reporting and the number of Sharia Supervisory Board meetings do not affect social performance.
Co-Authors Azmi Fitriati Dwi Winarni Nindi Putrisari