International Journal of Management Science and Information Technology (IJMSIT)
Vol. 4 No. 2 (2024): July - December 2024

Factors That Encourage Disclosure of Social Responsibility of Sharia Commercial Banks: A Comprehensive Analysis

Rayhan, Ainun Putri (Unknown)
Tubastuvi, Naelati (Unknown)



Article Info

Publish Date
13 Jul 2024

Abstract

This research aims to increase public capacity and trust in Islamic commercial banks by using the concept of social responsibility disclosure. The independent variables are profitability as measured by ROA, company size, leverage as measured by DER, the Shia supervisory board size, and financing savings ratio. This research uses secondary data, with data collection using the purposive sampling method, and obtained a sample of 14 Sharia commercial banks in 2017-2022 which were managed using multiple linear regression analysis with SPSS 22 tools. The results of the research show that profitability (ROA) and company size have a positive impact significant to social responsibility disclosure, meanwhile, leverage (DER), size of the Sharia supervisory board, and financing savings ratio do not affect social responsibility disclosure. So, Sharia commercial banks should continue to increase their profitability in disclosing social responsibility because the higher profitability will motivate managers to disclose their social responsibility, the same goes for the size of the company, the higher the size of the company, the greater the number of assets owned by the company. This can expand corporate social responsibility disclosure because companies with large amounts of assets can finance social responsibility information.

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Journal Info

Abbrev

IJMSIT

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The development of science related to good technology, information, and communication, both theoretically and empirically has proven to have a positive impact on various aspects of people lives. The development of the science of Information and Communication Technology provides many benefits to ...