SKRIPSI AKS

APAKAH DEWAN PENGAWAS SYARIAH MEMPENGARUHI ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA?

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ABSTRACT

The aim of this study is to investigate the impact of Sharia Supervisory Board (SSB)
on Islamic Social Responsibility (ISR) by Islamic Commercial Banks in Indonesia.
Secondary data were collected from the annual reports of 14 Islamic Commercial
Banks in Indonesia since 2010 to 2020, resulting 125 firm-year data. A panel data
regression was applied to analyze the data. The analysis results show that SSB age,
cross-membership, and meeting frequency have positive effect on ISR, whereas size
has a negative effect. However, this analysis results did not manage to support the
effect of SSB qualifications (Ph.D.) and expertise on ISR. The findings imply that
SSB need to increase the frequency of meetings to improve its supervisory function
over Shariah banks' management, including in encouraging more comprehensive ISR
disclosure. The contribution of this research is that research focuses on the
characteristics of SSB on ISR by using Sharia Enterprise Theory (SET) to provide a
better understanding of how these factors influence the implementation of ISR in the
sharia context.
Keywords: Sharia Supervisory Board Characteristics, Social Reporting, Islamic
Bank, Indonesia

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 RIF a 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 23 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

RIFDAH SAFINATUN NAJAH

Versi lain/terkait

Lampiran Berkas

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