Does the size of the board of commissioners, the size of the Sharia supervisory board and leverage have an effect on Islamic social reporting disclosure?

Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097, Munir, Misbahul ORCID: https://orcid.org/0000-0003-3344-6845 and Riyanto, Feri Dwi (2024) Does the size of the board of commissioners, the size of the Sharia supervisory board and leverage have an effect on Islamic social reporting disclosure? Presented at The 3rd nternational Conference on Islamic Economics and Business (ICIEB)organized by FEBI UIN Sunan Kalijaga Yogyakarta, 30-31 Juli 2024, FEBI UIN Sunan Kalijaga Yogyakarta.

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Abstract

This research aims to determine the impact of the size of the board of commissioners, sharia supervisory board and leverage on Islamic Social Reporting (ISR) disclosure in Sharia Commercial Banks in Indonesia in 2020-2023. The sampling technique used purposive sampling with samples taken from 12 Sharia Commercial Banks each during 4 years of observation to obtain 48 samples. The results of the research analysis show that leverage has no influence on the disclosure of Islamic Social Reporting, the size of the board of commissioners has a significant positive influence on the disclosure of Islamic Social Reporting, and the sharia supervisory board has not had an influence on the disclosure of Islamic Social Reporting.

Item Type:	Conference (Paper)
Keywords:	Size of the Board of Commissioners; Leverage; Size of the Sharia Supervisory Board; Islamic Social Reporting
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150299 Banking, Finance and Investment not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Isnan Murdiansyah
Date Deposited:	29 Oct 2024 14:18

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