The Effect Of The Sharia Supervisory Board (SSB) And Financial Performance On The Disclosure Of The Islamic Social Report (ISR) Analysis Before And After The Merger

(Case Studies on Companies of Bank BRI Syariah, Bank Syariah Mandiri, and Bank BNI Syariah Listed on the Indonesia Stock Exchange for the 2020-2021 Period)

Authors

  • Winda Auliza Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas
  • Murniati Murniati Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas

DOI:

https://doi.org/10.35384/jime.v15i2.373

Keywords:

Sharia Supervisory Board, Financial Performance, Islamic Social Reporting

Abstract

This study aims to examine the influence of the sharia supervisory board and financial performance on Islamic Social Reporting before and after the merger to become Bank Syariah Indonesia. Financial performance is proxied using ROA, the population in this study are Islamic banks listed on the Indonesia Stock Exchange operating in 2020-2021. The sampling technique used a purposive sampling technique, and 4 samples were obtained. The analytical method used to test the hypothesis is the Different Test and multiple regression analysis. The results of this study indicate that the sharia supervisory board has effect on Islamic Social Reporting (ISR), while financial performance has effect on Islamic Social Reporting (ISR). The sharia supervisory board and financial performance have an influence on Islamic Social Reporting (ISR).

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References

Haniffa, R. (2002). Social Reporting Disclosure An Islamic Perspective. Indonesian Management & Accounting Research, 1(02), 128–146.

Kurniawati, M., & Yaya, R. (2017). Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting. Jurnal Akuntansi Dan Investasi, 18(2), 163–171. https://doi.org/10.18196/jai.180280

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

Rostiani, S. S., & Sukanta, T. A. (2018). Pengaruh Dewan Pengawas Syariah, Profitabilitas Dan Leverage Terhadap Pengungkapan Islamic Social Reporting (Isr) (Studi Pada Bank Umum Syariah Di Indonesia Periode 2012-2016). Jurnal Akuntansi, Bisnis Dan Ekonomi, 4(2), 1225–1248. https://doi.org/10.33197/jabe.vol4.iss2.2018.184

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Published

2023-07-13

Issue

Vol. 15 No. 2 (2023): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 15, No.2, Juni 2023

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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