Soedirman Accounting, Auditing and Public Sector Journal
Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

A ISLAMIC SOCIAL REPORTING: MENGUJI PENGARUH DARI MAQASHID SHARIA INDEX, SHARIA SUPERVISORY BOARD, MEDIA EXPOSURE, DAN COMPANY SIZE DI PERBANKAN SYARIAH INDONESIA

Aji, Nur Prasetyo (Unknown)
Pamungkas, Mahendra (Unknown)
Dewi, Indah Permata (Unknown)
Ulynnuha, Ovi Itsnaini (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

The growth of Islamic banking, issues related to sustainable business practices and adherence to Sharia principles are increasingly coming into focus. In order to understand the dynamics of social reporting in the context of Islamic banking in Indonesia, this study aims to analyze the influence of Maqashid Sharia Index, Sharia Supervisor Board, Media Exposure, and Company Size on Islamic Social Reporting in Indonesian Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2020. The study employed purposive sampling, and 39 companies met the criteria as the unit of observation. The analysis was conducted using multiple linear regression. The results provide empirical evidence that Sharia Supervisor Board, Media Exposure, and Company Size have a significant influence on Islamic Social Reporting, while Maqashid Sharia Index does not have a significant impact on Islamic Social Reporting.

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Journal Info
Soedirman Accounting, Auditing and Public Sector Journal
Website

Abbrev

saap

Publisher

Universitas Jenderal Soedirman

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...