THE INFLUENCE OF THE RESPONSIBILITY SHARIA SUPERVISORY BOARD,
SHARIA COMPLIANCE, ISSUANCE OF SHARIA SECURITIES, AND THE SIZE
OF THE BOARD OF COMMISSIONERS ON THE LEVEL OF DISCLOSURE
OF ISLAMIC SOCIAL REPORTING ISLAMIC BANK IN INDONESIA
Dublin Core
Title
THE INFLUENCE OF THE RESPONSIBILITY SHARIA SUPERVISORY BOARD,
SHARIA COMPLIANCE, ISSUANCE OF SHARIA SECURITIES, AND THE SIZE
OF THE BOARD OF COMMISSIONERS ON THE LEVEL OF DISCLOSURE
OF ISLAMIC SOCIAL REPORTING ISLAMIC BANK IN INDONESIA
SHARIA COMPLIANCE, ISSUANCE OF SHARIA SECURITIES, AND THE SIZE
OF THE BOARD OF COMMISSIONERS ON THE LEVEL OF DISCLOSURE
OF ISLAMIC SOCIAL REPORTING ISLAMIC BANK IN INDONESIA
Subject
Islamic Social Reporting, Responsibilities of the Sharia Supervisory Board, Sharia
Compliance, The Size of the Board of Commissioners.
Compliance, The Size of the Board of Commissioners.
Description
This research aims to test the effect of the responsibilities of the Sharia Supervisory
Board, Sharia Compliance, issuance of Sharia securities, and the size of the Board of
Commissioners on the level of disclosure of Islamic Social Reporting at Islamic Banks in
Indonesia. This study used descriptive and correlational quantitative methods. The
method of data collection is to use secondary data sources, and in terms of the way the
data collection method in this study uses data collection techniques with documents in
the form of annual financial statements and GCG reports. The data analysis method in
this study uses descriptive statistics and classical assumption tests consisting of
normality tests, multicollinearity tests, and heteroplasticity tests. The population in this
study is Sharia Commercial Bank in Indonesia for the period 2016-2020 which amounted
to 14 Islamic Banks. The sample determination technique was carried out using
purposive sampling techniques with criteria: Sharia Commercial Bank which publishes
annual reports and GCG reports and lists the results of GCG Self Assessment in 2016-
2020, from these criteria, a sample of 13 Islamic Banks was obtained. The results of this
study showed that partially the variables of the Responsibilities of the Sharia Supervisory
Board, Sharia Compliance variables, and the Board of Commissioners Size variables
had no effect on the ISR Disclosure Rate at Islamic Banks in Indonesia for the period
2016-2020, it can be concluded that H1, H2, and H4 were rejected. While on the
variable issuance of Islamic securities shows that partially the Issuance of Sharia
Securities affects the Level of ISR Disclosure at Islamic Banks in Indonesia for the period
2016-2020, it can be concluded that H3 is accepted. Simultaneously the variables of the
Responsibilities of the Sharia Supervisory Board, Sharia Compliance, Issuance of Sharia
Securities, and the Size of the Board of Commissioners have a significant effect on the
Level of ISR Disclosure on Islamic
Board, Sharia Compliance, issuance of Sharia securities, and the size of the Board of
Commissioners on the level of disclosure of Islamic Social Reporting at Islamic Banks in
Indonesia. This study used descriptive and correlational quantitative methods. The
method of data collection is to use secondary data sources, and in terms of the way the
data collection method in this study uses data collection techniques with documents in
the form of annual financial statements and GCG reports. The data analysis method in
this study uses descriptive statistics and classical assumption tests consisting of
normality tests, multicollinearity tests, and heteroplasticity tests. The population in this
study is Sharia Commercial Bank in Indonesia for the period 2016-2020 which amounted
to 14 Islamic Banks. The sample determination technique was carried out using
purposive sampling techniques with criteria: Sharia Commercial Bank which publishes
annual reports and GCG reports and lists the results of GCG Self Assessment in 2016-
2020, from these criteria, a sample of 13 Islamic Banks was obtained. The results of this
study showed that partially the variables of the Responsibilities of the Sharia Supervisory
Board, Sharia Compliance variables, and the Board of Commissioners Size variables
had no effect on the ISR Disclosure Rate at Islamic Banks in Indonesia for the period
2016-2020, it can be concluded that H1, H2, and H4 were rejected. While on the
variable issuance of Islamic securities shows that partially the Issuance of Sharia
Securities affects the Level of ISR Disclosure at Islamic Banks in Indonesia for the period
2016-2020, it can be concluded that H3 is accepted. Simultaneously the variables of the
Responsibilities of the Sharia Supervisory Board, Sharia Compliance, Issuance of Sharia
Securities, and the Size of the Board of Commissioners have a significant effect on the
Level of ISR Disclosure on Islamic
Creator
Yulistia Devi,1 Liya Ermawati,2 Okta Supriyaningsih,3 Diah Mukminatul Hayimi,4
Zhatu Restie Utamie5
Zhatu Restie Utamie5
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2022
Contributor
peri irawan
Format
pdf
Language
english
Type
text
Files
Collection
Citation
Yulistia Devi,1 Liya Ermawati,2 Okta Supriyaningsih,3 Diah Mukminatul Hayimi,4
Zhatu Restie Utamie5, “THE INFLUENCE OF THE RESPONSIBILITY SHARIA SUPERVISORY BOARD,
SHARIA COMPLIANCE, ISSUANCE OF SHARIA SECURITIES, AND THE SIZE
OF THE BOARD OF COMMISSIONERS ON THE LEVEL OF DISCLOSURE
OF ISLAMIC SOCIAL REPORTING ISLAMIC BANK IN INDONESIA,” Repository Horizon University Indonesia, accessed April 26, 2025, https://repository.horizon.ac.id/items/show/7758.
SHARIA COMPLIANCE, ISSUANCE OF SHARIA SECURITIES, AND THE SIZE
OF THE BOARD OF COMMISSIONERS ON THE LEVEL OF DISCLOSURE
OF ISLAMIC SOCIAL REPORTING ISLAMIC BANK IN INDONESIA,” Repository Horizon University Indonesia, accessed April 26, 2025, https://repository.horizon.ac.id/items/show/7758.