EKUITAS (Jurnal Ekonomi dan Keuangan)
Vol 3 No 1 (2019)

CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

Inten Meutia (Fakultas Ekonomi, Universitas Sriwijaya Palembang)
Desi Aryani (Fakultas Ekonomi, Universitas Sriwijaya Palembang)
Sari Mustika Widyastuti (Fakultas Ekonomi, Universitas Sriwijaya Palembang)



Article Info

Publish Date
03 Dec 2019

Abstract

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting 

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Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, ...