Determining Factors of Islamic Social Reporting Disclosure (Comparison Between Government and Private National Sharia Commercial Banks in Indonesia)
DOI:
https://doi.org/10.33830/elqish.v5i2.13577.2025Keywords:
Islamic Social Reporting, Islamic Banks, Company Characteristics, Sharia Supervisory Board, Independent Commissioner SizeAbstract
Islamic banking's social responsibility is shown through ISR, highlighting transparency in supporting social values and sustainability. This study examines how Company Age, Company Size, Profitability, Independent Commissioner Size, and Sharia Supervisory Board Size affect ISR disclosure in Indonesian Government and National Private Islamic Commercial Banks from 2017-2022, using secondary data from 16 banks and a comparative descriptive approach with panel data regression. The findings indicate that Company Age positively affects ISR disclosure in both bank types, while Company Size only affects Government banks. Profitability and Independent Commissioner Size have no effect, and Sharia Supervisory Board Size negatively affects ISR disclosure in Government banks but not in Private banks. These results suggest differences in ISR disclosure determinants between the two bank types, encouraging better strategies for ISR disclosure.
References
Abadi, M. T., Mubarok, M. S., & Sholihah, R. A. (2020). Implementasi Islamic Social Reporting Index Sebagai Indikator Akuntabilitas Sosial Bank Syariah. Al-Insyiroh: Jurnal Studi Keislaman, 6(1), 1–25. https://doi.org/10.35309/alinsyiroh.v6i1.3813
Adnan, M., Fithriady, F., Marwiyati, M., & Rahmi, R. (2023). Modeling Islamic Social Reporting in the Indonesian Capital Market. Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1), 225. https://doi.org/10.22373/share.v12i1.17436
Akbar Nugroho, A., Cinintya Pratama, B., Fakhruddin, I., & Wibowo, H. (2022). Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia. JIFA (Journal of Islamic Finance and Accounting), 5(1), 1–14. https://doi.org/10.22515/jifa.v5i1.5294
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5
Hussain, A., Khan, M., Rehman, A., Sahib Zada, S., Malik, S., Khattak, A., & Khan, H. (2021). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1–15. https://doi.org/10.1108/IJLMA-02-2020-0060
Indiriawati, F. (2019). The Incremental Value of Islamic Social Reporting: Evidence from Companies Listed in Jakarta Islamic Index. Journal of Economics and Business Indriawati, Fitri, 2(3), 714–721. https://doi.org/10.31014/aior.1992.02.03.121
Jihadi, M., Vilantika, E., Widagdo, B., Sholichah, F., & Bachtiar, Y. (2021). Islamic social reporting on value of the firm: Evidence from Indonesia Sharia Stock Index. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1920116
Kyka Marharani, A., Yulianto Jurusan Akuntansi, A., Ekonomi, F., & Negeri Semarang, U. (2016). Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Islamic Social Reporting Pada Bank Syariah. In Aaj (Vol. 5, Issue 1). http://journal.unnes.ac.id/sju/index.php/aaj
Lestari, P. (2013). Determinants Of Islamic Social Reporting In Syariah Banks: Case Of Indonesia. In International Journal of Business and Management Invention ISSN (Vol. 2). www.ijbmi.org28|
Maali, B., Casson, P., & Napier, C. (2006). Social Reporting by Islamic Banks. ABACUS, 42(2). https://doi.org/10.1111/j.1468-4497.2006.00200.x
Mais, R. G., & Alawiyah, T. (2020). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018.
Meiyana, A., & Aisyah, M. N. (2019). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibilitysebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Nominal/Volume Viii Nomor 1/. https://doi.org/https://doi.org/10.21831/nominal.v8i1.24495
Murdiansyah, I. (2021). Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR). MALIA: Journal of Islamic Banking and Finance, 5(1), 43. https://doi.org/10.21043/malia.v5i1.10543
Nugraheni, P., & Khasanah, E. N. (2019). Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks. Journal of Financial Reporting and Accounting, 17(3), 365–382. https://doi.org/10.1108/JFRA-02-2018-0013
Nurdin, & Mir’atun. (2018). Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan Pada Bank Umum Syariah Milik Pemerintah Dan Milik Swasta). El-JIZYA Jurnal Ekonomi Islam | Islamic Economics Journal.
Nurhikmah, F., Kusumaningtyas, M., & BANK BPD Jateng, S. (2018). Pengaruh Dewan Pengawas Syariah Dan Intellectual Capital Terhadap Pengungkapan Corporate Social Responsibility Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah Di Indonesia). Malia: Journal of Islamic Banking and Finance, 2(2).
Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants of Islamic Social Reporting Among Top Shari’a-Approved Companies in Bursa Malaysia Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. In © Research Journal of Internatıonal Studıes-Issue (Vol. 12). https://www.researchgate.net/publication/228783690
Prihatiningtias, Y. W., Putri, E. R., Nurkholis, N., & Ekowati, W. H. (2022). Determinan Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Di Jakarta Islamic Index (Jii). Ekuitas (Jurnal Ekonomi Dan Keuangan), 6(1), 114–132. https://doi.org/10.24034/j25485024.y2022.v6.i1.5001
Riza Salman, K. (2022). Islamic Governance, Maqashid Sharia Index, and Islamic Social Reporting: The Case of Islamic Banks. https://doi.org/10.13135/2421-2172/6158
Saha, A. K. (2019). Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh. Social Responsibility Journal, 15(4), 451–468. https://doi.org/10.1108/SRJ-07-2017-0137
Nafisah, S., & Ramadhani, S. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Net Profit Margin Terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode. Jurnal Ilmiah Ekonomi Islam, 9(02), 2806–2814. https://doi.org/10.29040/jiei.v9i2.8786
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. International Journal of Accounting, 43(1), 1–27. https://doi.org/10.1016/j.intacc.2008.01.001
Sukardi, B., Widiatmini, W., & Fachrurazi, F. (2022). Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks. JPS (Jurnal Perbankan Syariah), 3(1), 1–13. https://doi.org/10.46367/jps.v3i1.479
Tampubolon, E. G., & Siregar, D. A. (2019). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Maneksi , 8(2), 223-229
Haniffa, R. (2002). Social Reporting Disclosure : An Islamic Perspective
Rama, A. (2014). Analisis Determinan Pengungkapan Islamic Social Reporting Studi Kasus Bank Umum Syariah Di Indonesia.
Salsabila, S. T. (2019). Analisis Pengungkapan Corporate Social Responsibility Di Perbankan Indonesia (Studi Komparatif Bank Pemerintah dan Bank Swasta).
Anggraini, A., & Wulan, M. (2015). Faktor Financial-Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (Isr). www.idx.co.id
Islamic Finance Development Indicator Report 2020. (2020). www.refinitiv.com/en/islamic-finance
Islamic Finance Development Indicator Report 2022. (2022). http://bit.ly/IFDI2022
Islamic Finance Development Report 2021. (2021).
Otoritas Jasa Keuangan. (2022). Laporan Perkembangan Keuangan Syariah Indonesia. www.ojk.go.id
Otoritas Jasa Keuangan. (2022). Statistik Perbankan Syariah. www.ojk.go.id
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ine Mayasari, Fatmi Hadiani, Yuni Nuryani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
