What Factors Cause the Disclosure of Islamic Social Reporting?

DOI

10.2991/aicar-18.2019.41How to use a DOI?

Keywords

islamic social reporting; shariah governance; intellectual capital; profitability; the size of the company

Abstract

This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary data and retrieved through the site www.ojk.go.id and press release from each Islamic banking and Islamic banking 9 samples obtained are there in Indonesia. The method used is content analysis, namely by giving scoring on every item the disclosure of ISR in the Sharia banking annual report where a value of 1, if Islamic banking did its annual reports on the ISR disclosure and a value of 0, if Islamic banking is not doing its annual reports on the ISR disclosure. The results showed that sharia governance have an impact on disclosure of ISR. This suggests that the higher the Sharia Supervisory Board of trustees, then the higher is also the disclosure of ISR conducted by Islamic banking. Intellectual capital has no effect against the disclosure of ISR because of Islamic banking in Indonesia has not yet seriously enter the intellectual capital in the decision-making process, in particular the disclosure of ISR. Profitability has no effect against the disclosure of ISR, because it has a different way of looking towards disclosure of ISR and company size influence on disclosure of ISR, because the larger the asset owned Islamic banks the possibility of increasingly greater disclosure of ISR conducted by Islamic banking.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Uun Sunarsih
AU  - Indah Cahyani
PY  - 2019/02
DA  - 2019/02
TI  - What Factors Cause the Disclosure of Islamic Social Reporting?
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 189
EP  - 192
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.41
DO  - 10.2991/aicar-18.2019.41
ID  - Sunarsih2019/02
ER  -