Jurnal MD
Vol. 11 No. 2 (2025)

DA’WAH-ORIENTED GOVERNANCE: THE INFLUENCE OF MANAGERIAL CHARACTERISTICS ON ISLAMIC SOCIAL REPORTING IN INDONESIA

Malikah, Siti (Unknown)
Samsul Rosadi (Unknown)
Usnan (Unknown)



Article Info

Publish Date
02 Apr 2026

Abstract

The aim of this paper is to analyze the influence of CEO characteristics on Islamic Social Reporting (ISR) in Indonesia's Islamic banking sector during the period 2015–2020. The independent variables dealt with are CEO age, CEO business educational background, CEO gender, and CEO experience. The independent variables were tested against ISR as the dependent variable with multiple regression analysis. Findings from this study have shown that CEO age and CEO gender negatively and significantly influence the ISR, while CEO experience positively and significantly influences it. On the contrary, the CEO's business education background is not significantly related to the ISR. This could therefore provide very important contributions for both practitioners and researchers in comprehending the factors of Islamic social reporting practice in the Islamic banking sector of Indonesia. Such findings will also be used as a launching pad for future research involving wider samples and other methodological approaches that would increase insight into the dynamics of Islamic social reporting practices in Indonesia.

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Journal Info

Abbrev

JMD

Publisher

Subject

Religion Decision Sciences, Operations Research & Management

Description

Jurnal MD adalah jurnal ilmiah yang diterbitkan oleh Jurusan Manajemen Dakwah, Fakultas Dakwah dan Komunikasi, Universitas Islam Negeri Sunan Kalijaga, Yogyakarta secara berkala (Juni dan Desember). Jurnal ini menerima naskah hasil penelitian lapangan dan literer kajian manajemen dakwah, manajemen ...