JURNAL AKUNTANSI
Vol 13 No 1 (2024): Edisi Februari (In Press)

THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

Rimi Gusliana Mais (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Munir (Sekolah Tinggi Ilmu Syari’ah Al-Manar, Jakarta)
Siti Sarah Wulansari (Sekolah Tinggi Ilmu Ekonomi Indonesia)

Article Info

Publish Date
12 Dec 2023

Abstract

This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.

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Journal Info
JURNAL AKUNTANSI
Website

Abbrev

JA

Publisher

INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...