Published 2026-01-05
Keywords
- Islamic Banking,
- Firm Size,
- profitability,
- Sharia Compliance,
- Corporate Social Responsibility (CSR)
- islamic governance,
- Financial Performance ...More
How to Cite
Abstract
Abstract
This study aims to analyze the level of Islamic Social Reporting (ISR) disclosure among Islamic commercial banks in Indonesia and to identify the factors influencing its variation. Using a quantitative explanatory approach, this research employs secondary data obtained from the annual and sustainability reports of ten Islamic commercial banks during the 2020–2023 period. The ISR index used is based on Othman et al. (2009), which includes six dimensions: finance and investment, products and services, employees, community, environment, and corporate governance. The data were analyzed using multiple linear regression to examine the effect of firm size, profitability, leverage, and Islamic governance on ISR disclosure. The results reveal that firm size has a significant positive effect on ISR disclosure, while profitability and leverage do not show significant effects. Interestingly, Islamic governance, measured by the size of the Sharia Supervisory Board, shows a negative effect. These findings suggest that larger banks tend to disclose more ISR information due to greater public scrutiny and resources. Theoretically, this research contributes to the development of Islamic accounting literature by reinforcing ISR as a reflection of transparency and accountability in Islamic financial institutions. Practically, it encourages policymakers and practitioners to strengthen ISR implementation as part of sustainable governance in Islamic banking.
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References
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