International Journal of Economics, Management and Accounting
Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting

The Effect Of Sharia Supervisory Board, Board Of Commissioners And Board Of Directors On Islamic Social Reporting Disclosure At Sharia Commercial Banks In Indonesia

Anisa Binti Roikatul Janah (East Java “Veteran” National Development University)
Siti Sundari (East Java “Veteran” National Development University)

Article Info

Publish Date
20 Jul 2024

Abstract

This research aims to examine the effect of sharia supervisory board, board of commissioners, and board of directors on Islamic Social Reporting disclosures. The kind of quantitative research using secondary data exists annual report. The research sample of 12 sharia commercial banks in Indonesia was determined by purposive sampling technique with an observation period from 2018 to 2022. The analytical of research using multiple linear regression with the help of SPSS software. The result of research shows that board of commissioners and board of directors does have significant effects on Islamic Social Reporting disclosures. However, the sharia supervisory board does not have insignificant effect on Islamic Social Reporting disclosures.

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Journal Info
International Journal of Economics, Management and Accounting
Website

Abbrev

IJEMA

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...