Maqdis: Jurnal Kajian Ekonomi Islam
Vol 7, No 1 (2022): Januari - Juni 2022

THE EFFECTIVENESS OF WOMEN ON BOARDS IN AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURE

LATIFAH SUKMAWATI YUNIAR (Universitas Tadulako)
ANDI AINIL MUFIDAH TANRA (Universitas Tadulako)
ANDI CHAIRIL FURQAN (Universitas Tadulako)



Article Info

Publish Date
18 Apr 2023

Abstract

This study investigates the potential impact of gender diversity on the Islamic social reporting disclosure of Indonesian sharia-approved firms. These firms operate in accordance with Islamic principles and have been approved by regulators. The study uses quantitative analysis and regression models to analyze data from a sample of firms listed in the Jakarta Islamic Index between 2016-2018. The findings suggest that having women on the board of directors and commissioners has a detrimental effect on ISR disclosure, possibly due to the lack of adequate representation of women on boards. This study contributes to the ongoing discourse about the relationship between gender diversity in corporate leadership and social responsibility in Islamic businesses.

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Journal Info

Abbrev

maqdis

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific aticles in the form of research, analysis study, theoretical study and review of studies in the field of Islamic economics. Publishing this journal aims to increase the quantity and quality to spread knowledge and also ...