Does Company Size Moderation the Influence of Financial Performance and Good Corporate Governance Toward Islamic Social Reporting Disclosure?
(1) Universitas Muhammadiyah Purwokerto
(2) Universitas Muhammadiyah Purwokerto
(3) Universitas Muhammadiyah Purwokerto
(4) Universitas Muhammadiyah Purwokerto
(5) Universitas Muhammadiyah Purwokerto
(*) Corresponding Author
Abstract
This study aims to determine the influence of profitability, leverage, size of board commissioners, and size of Sharia supervisory board on Islamic social reporting disclosure with company size as a moderation variable in Sharia commercial banks for the 2017-2022 period. The sample was determined using the purposive sampling method. The analysis method used was moderated regression analysis (MRA). The tools used are SPSS. The results of the study partially show that profitability (ROE), leverage (DER), and size of board commissions (UDK) do not affect Islamic social reporting (ISR) disclosure.Meanwhile, the size of the Sharia Supervisory Board (UDPS) affects the disclosure of Islamic social reporting (ISR). Company Size (SIZE) is not able to moderate the influence of the variables of profitability (ROE), leverage (DER), and Size of board commissioners (UDK) on the variables of Islamic social reporting (ISR). Meanwhile, company size (SIZE) can moderate the influence of the Size of Sharia Board Commissioners (UDPS) on Islamic social reporting (ISR). Large banks will need more workers, including the Sharia Supervisory Board, so they can follow Sharia principles in carrying out their activities; the goal is to gain public trust to conduct transactions at Islamic commercial banks.
Keywords
Full Text:
PDFReferences
Ailsa Nadiyah Shabrina, Bima Cinintya Pratama, Iwan Fakhruddin, H. W. (2021). Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah. 2(2), 92–110.
Aldzani Putri, A., & Ath Thahirah, K. (2024). Pengaruh Ukuran Dewan Komisaris, Profitabilitas dan Ukuran Perusahan Terhadap Pengungkapan Islamic Social Reporting (ISR) (Studi Empiris Pada Bank Umum Syariah di Indonesia Periode 2020-2022). JAKBS: Jurnal Akuntansi Keuangan Dan Bisnis, 1(4), 780–795.
Ayu, M., Dewi, P., Rita, M. R., Kristen, U., Wacana, S., Diponegoro, J., & Salatiga, N. (2021). Board Of Commissioners , Sharia Supervisory Board , Isr : Bank Size Moderation.
Dessy Fitria, N. I. (2021). Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Struktur Modal, Profitabilitas, dan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Bank Umum Syariah. 7(03), 1629–1643.
Dewi, M. A. P., & Rita, M. R. (2021a). Board Of Commissioners, Sharia Supervisory Board, ISR: Bank Size Moderation. Laa Maisyir : Jurnal Ekonomi Islam, 8(1), 69. https://doi.org/10.24252/lamaisyir.v8i1.20204
Dewi, M. A. P., & Rita, M. R. (2021b). Board Of Commissioners, Sharia Supervisory Board, ISR: Bank Size Moderation. Laa Maisyir : Jurnal Ekonomi Islam, 8(1), 69. https://doi.org/10.24252/lamaisyir.v8i1.20204
Diansari, R. E., Imama, N., & Nusron, L. A. (2022). Islamic Social Reporting of Islamic Banking in Indonesia. ICESRE 2021 4th International Conference on Education and Social Science Research (ICESRE), 2022, 880–895. https://doi.org/10.18502/kss.v7i14.12039
Dwi, D., Lestari, A., & Mochlasin, M. (2021). Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic. 5(2), 110–125.
Efendi, A. A., & Cilacap, P. N. (2024). Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia. 4, 96–108.
Fadilah, F. S. (2021). Disclosure Of Islamic Social Reporting At Sharia Banks In Indonesia. 2005, 798–809.
Hadinata, S. (2019). Islamic Social Reporting Index Dan Kinerja Keuangan Pada Perbankan Syariah Di Indonesia. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 72. https://doi.org/10.14421/ekbis.2018.2.1.1099
Hakim, M. Z., Rachmania, D., & Wijaya, M. A. (n.d.). Determinant Islamic Social Reporting (Isr) In Companies Registered In Jakarta Islamic Index 70 (Jji 70). International Journal of Economics, Business and Innovation Research (IJEBIR), 01(01), 242–254.
Juliana, J., Utami, S. A., & Astuti, W. (2022). Islamic Social Reporting Disclosure on Manufacturing Companies in the Jakarta Islamic Index and Bursa Malaysia 2016-2020. The International Journal Of Business Review (THE JOBS REVIEW, 5(1), 125–144.
Lailiyah, K., Maslichah, & Hariri. (2021). Pengaruh Ukuran Dewan Pengawas Syariah Dan Islamic Corporate Governance Terhadap Pengungkapan Islamic Social ReportinG (Studi Pada Bank Umum Syariah Periode 2015-2019). E-Jra, 10(05), 54–68.
Meliana, G. J. J. T. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (Isr) Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019. 9(2), 1–13.
Muhammad Taufiq Abadi, Muhammad Sultan Mubarok, R. A. S. (2020). Implementasi Islamic Social Reporting Index. 6(1), 1–25.
Murdiansyah, I. (2021). Leverage , Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah Dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR) TAHUN 2015 – 2018. 5(1), 43–56.
Nurjanah, I., & Bawono, A. (2020). Institusional Dan Kepemilikan Manajerial Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Varaibel Moderating Tahun. 21, 140–151.
P. Diyan, A. L. (2018). Prosiding 2nd Business and Economics Conference In Utilizing of Modern Technology ISSN 2662-9404.
Prihatiningsih, L., & Hayati, N. (2021). Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting. Jrak, 12(2581–2343), 01–19.
Puspawati, D., Wijayanri, R., & Abas, N. I. (2020). Islamic Social Reporting (ISR) Disclosure : Financial Performance Factor. 4(3), 229–240.
Shayida, M. Y. N. (2020). Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Pemoderasi Papa Perusahaan Di JII. 2(1), 1–17.
Ulya, H., Khabib, N., & Salatiga, U. N. (2023). Pengaruh Corporate Governance Terhadap Islamic Social Reporting (ISR) Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Kasus pada Perusahaan Asuransi Syariah di Indonesia Tahun. 3(1), 28–42.
Yulianti Tri Astuti, E. B. (2020). Pengaruh Profitabilitas, Komisaris Independen, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Islamic Social Reporting Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks (Jii) Periode Tahun 2013-2017. 149–157.
Yulistia Devi, Liya Ermawati, Okta Supriyaningsih, Diah Mukminatul Hayimi, Z. R. U. (2022). 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. International Journal of Economics, Business and Accounting Research (IJEBAR), 2022(1), 134–142. https://doi.org/10.29040/ijebar.v6i2.4491
Zamakhsyari, L., & Winarni, D. (2022). The Influence of The Size of The Sharia Supervisory Board and The Audit Committee on Islamic Social Reporting Disclosure (Study on Indonesian Islamic Commercial Banks Registered with the Financial Services Authority for the 2016-2020 period). 55. https://doi.org/10.4108/eai.10-8-2022.2320797
Article Metrics
Abstract view : 10 timesPDF - 0 times
DOI: https://doi.org/10.26714/mki.14.2.2024.161-170
Refbacks
- There are currently no refbacks.
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
 | MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang |
Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang is licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.