{"title":"是什么推动了伊斯兰商业银行的社会报告披露水平?","authors":"Kautsar Riza Salman","doi":"10.21511/bbs.18(4).2023.06","DOIUrl":null,"url":null,"abstract":"This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The results of the study show that sharia governance has not been empirically proven to be able to encourage the extent of Islamic social reporting in Islamic banks. The results of the study did not find empirical evidence that the performance of maqashid sharia related to educating individuals and establishing justice is not a driver that has an impact on the reach of Islamic social reporting. However, the performance of maqashid sharia in the form of promoting welfare through the amount of zakat funds channeled by Islamic banks has been proven empirically to influence the extent of Islamic social reporting. ROE and ROA have no significant effect on Islamic social reporting, while the size of Islamic banks has a positive and significant effect on the extent of Islamic social reporting of Islamic banks in Indonesia.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"What drives the level of social reporting disclosure at Islamic commercial banks?\",\"authors\":\"Kautsar Riza Salman\",\"doi\":\"10.21511/bbs.18(4).2023.06\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The results of the study show that sharia governance has not been empirically proven to be able to encourage the extent of Islamic social reporting in Islamic banks. The results of the study did not find empirical evidence that the performance of maqashid sharia related to educating individuals and establishing justice is not a driver that has an impact on the reach of Islamic social reporting. However, the performance of maqashid sharia in the form of promoting welfare through the amount of zakat funds channeled by Islamic banks has been proven empirically to influence the extent of Islamic social reporting. ROE and ROA have no significant effect on Islamic social reporting, while the size of Islamic banks has a positive and significant effect on the extent of Islamic social reporting of Islamic banks in Indonesia.\",\"PeriodicalId\":53480,\"journal\":{\"name\":\"Banks and Bank Systems\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Banks and Bank Systems\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21511/bbs.18(4).2023.06\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Banks and Bank Systems","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/bbs.18(4).2023.06","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
What drives the level of social reporting disclosure at Islamic commercial banks?
This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The results of the study show that sharia governance has not been empirically proven to be able to encourage the extent of Islamic social reporting in Islamic banks. The results of the study did not find empirical evidence that the performance of maqashid sharia related to educating individuals and establishing justice is not a driver that has an impact on the reach of Islamic social reporting. However, the performance of maqashid sharia in the form of promoting welfare through the amount of zakat funds channeled by Islamic banks has been proven empirically to influence the extent of Islamic social reporting. ROE and ROA have no significant effect on Islamic social reporting, while the size of Islamic banks has a positive and significant effect on the extent of Islamic social reporting of Islamic banks in Indonesia.
期刊介绍:
The journal focuses on the results of scientific researches on monetary policy issues in different countries and regions all over the world. It also analyzes the activities of international financial organizations, central banks, and bank institutions. Key topics: -Monetary Policy in Different Countries and Regions; -Monetary and Payment Systems; -International Financial Organizations and Institutions; -Monetary Policy of Central Banks; -Organizational Structure, Functions and Activities of Central Banks; -State Policy and Regulation of Banking; -Bank Competitiveness; -Banks at the Financial Markets; -Bank Associations and Conglomerates; -International Payment Systems; -Investment Banking; -Financial Risks and Risk Management in Banks; -Capital and Ownership Structure, Bankruptcy and Liquidation, Mergers and Acquisitions of Banks; -Corporate Governance and Goodwill; -Personnel Management in Banks; -Econometric, Statistical Methods; Econometric Modeling of Bank Activities; -Bank Ratings.