Characteristics of The Sharia Supervisory Board and Its Relevance To Islamic Social Reporting at Islamic Banks in Indonesia

Meutia, Inten and Aryani, Desi (2019) Characteristics of The Sharia Supervisory Board and Its Relevance To Islamic Social Reporting at Islamic Banks in Indonesia. Ekuitas: Jurnal Ekonomi dan Keuangan, 3 (1). pp. 130-147. ISSN 2548 – 298X

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Abstract

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (SSB), the number of SSB meetings, SSB education, and duality in SSB positions on Islamic Social Reporting (ISR) using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015-2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on ISR. This shows the number of SSB members did not contribute to social reporting if they rarely met. The existence of the National Sharia Board Certification implies that there is no specific SSB educational background. Determination of the ISR Index is very subjective, it is hoped that the National Sharia Board can design specific guidelines for the implementation of the ISR Index and converge with other ISR Indexes.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr Inten Meutia
Date Deposited:	17 Jul 2022 15:17
Last Modified:	17 Jul 2022 15:17
URI:	http://repository.unsri.ac.id/id/eprint/73726

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