Corporate governance and Islamic social reporting: Indonesia Islamic Banking development roadmap era

Abstract

This research examines corporate governance's effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022 and used the ISR codification in the annual reports of ten Islamic banks with a stakeholder theory approach which had never been done before. The research results show that board of commissioners meetings, audit committee meetings, and Sharia Supervisory Board meetings significantly positively affect ISR. These findings imply that supervision through the board of commissioners, audit committees, and the Sharia Supervisory Board through meetings plays a role in detecting ISR to maintain sustainability in Islamic banks. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support of stakeholders. ISR is a form of Islamic bank accountability that shows that Islamic banks always prioritize stakeholders, including supporting the era of the Islamic banking development roadmap that the Financial Services Authority has prepared.