文章基本信息

标题：Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia
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作者：Kuat Waluyo Jati ; Linda Agustina ; Indah Muliasari 等
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2020
卷号：15
期号：2
DOI：10.21511/bbs.15(2).2020.05
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.
关键词：Islamic governance score;Islamic social reporting;leverage;liquidity;profitability