The role of Islamic Governance on Islamic social reporting disclosure of Indonesia Islamic Banks

Wiji Astuti, Ahmad Nurkhin

Abstract

The aim of this study is to analysis the effect of profitability, leverage, and investment account holders on Islamic social reporting disclosure that moderate by Islamic corporate governance. The subjects of the study are sharia banks in Indonesia during a period of 2010-2017. By employing purposive sampling, there are 8 sharia banks as research samples and 64 analysis units. The data was analyzed by using SEM-PLS. The result showed that profitability and leverage have no effect on the Islamic Social Reporting Disclosure and Islamic Corporate Governance cannot moderate the effect of profitability and investment account holders on the Islamic social reporting disclosure

Keywords

Investment Account Holders, Islamic Corporate Governance, Leverage, Pengungkapan ISR, Profitabilitas

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Proceeding of Conference on Islamic Management, Accounting, and Economics
(CIMAE) ISSN 2656-1425

Published by Pusat Pengkajian dan Pengembangan Ekonomi Islam -P3EI (Center for Islamic Economics Studies and Development), Faculty of Economics, Universitas Islam Indonesia, Indonesia.