IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v13y2024i5p571-578.html
   My bibliography  Save this article

Determinant factors that impact Islamic social reporting: a study on Islamic Banking

Author

Listed:
  • Dinda Permatasari

    (Universitas Muhammadiyah Purwokerto)

  • Naelati Tubastuvi

    (Universitas Muhammadiyah Purwokerto)

Abstract

This research aims to find out how sharia reporting is disclosed by sharia commercial banking using variable indicators such as liquidity, leverage, size of the sharia supervisory board, awards, and company size. This research was conducted on sharia banks registered with the Financial Services Authority (OJK) Indonesia from 2017 to 2022. The method used in data collection was a purposive sampling method and a sample of 14 sharia banks registered with the Financial Services Authority (OJK) was obtained. The results show that the variables liquidity, rewards and company size have a positive and significant impact on the disclosure of Islamic Social Reporting, while the variables leverage and size of the sharia supervisory board have no effect on Islamic Social Reporting disclosure. The research concludes that to increase the impact of Islamic Social Reporting, companies need to increase current assets to maintain liquidity, obtain awards, and increase total assets as a company size. Therefore, disclosing Islamic Social Reporting at each institution is very important to attract public attention regarding the company's excellence and performance, and this disclosure can be beneficial for the company's future. Key Words:Liquidity, Leverage, Sharia Supervisory Board, Award, Company size, Disclosure of Islamic Social Reporting

Suggested Citation

  • Dinda Permatasari & Naelati Tubastuvi, 2024. "Determinant factors that impact Islamic social reporting: a study on Islamic Banking," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 571-578, July.
    • Handle: RePEc:rbs:ijbrss:v:13:y:2024:i:5:p:571-578
    DOI: 10.20525/ijrbs.v13i5.3595
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/3595/2410
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v13i5.3595
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v13i5.3595?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:13:y:2024:i:5:p:571-578. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.