Characteristics of the Sharia Supervisory Board, Sharia Company Size, Zakah, and Islamic Social Reporting on Sharia Banks in Indonesia

Rahmawan Arifin (Faculty of Islamic Economics and Business, UIN Raden Mas Said Surakarta, Indonesia Jl. Pandawa, Dusun III, Pucangan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 5716)
Samsul Rosadi (Faculty of Islamic Economics and Business, UIN Raden Mas Said Surakarta, Indonesia Jl. Pandawa, Dusun III, Pucangan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 5716)
Arif Nugroho (Faculty of Islamic Economics and Business, UIN Raden Mas Said Surakarta, Indonesia Jl. Pandawa, Dusun III, Pucangan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 5716)
Tri Wahyuningsih (Universiti Kuala Lumpur, Malaysia Jalan Sultan Ismail, Bandar Wawasan, 50250 Kuala Lumpur, Wilayah Persekutuan Kuala Lumpur, Malaysia)

Falah : Jurnal Ekonomi Syariah
Vol. 6 No. 2 (2021): AUGUST 2021

This study aims to determine the effect of the characteristics of the Sharia Supervisory Board as proxied by the size of the sharia supervisory board, concurrent positions of the sharia supervisory board, sharia supervisory board meetings, company size, and Zakah on Islamic Social Reporting. Employing quantitative method, this study used panel data of Islamic commercial banks in Indonesia from 2015 to 2019. The data were analyzed using multiple linear regression by employing EViews 9 softwere. The result found that the variable of the size of the sharia supervisory board, concurrent positions of the sharia supervisory board, and the company size have a significant positive effect on Islamic Social Reporting. Meanwhile, sharia supervisory board meetings and Zakah have no effect on Islamic Social Reporting. The results of this study contribute to enriching the discourse of Islamic social reporting of sharia commercial banks in Indonesia, especially in terms of zakah and sharia supervisory characteristics.