Hasil pemikiran yang disajikan pada seminar internasional ICBESS 2022 "DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA"

uun sunarsih, sunarsin (2022) Hasil pemikiran yang disajikan pada seminar internasional ICBESS 2022 "DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA". In: ICBESS 2022.

	Text [Book Of Abstract] 7th ICBESS - 2022 (FINAL)-2.pdf Download (3MB)
	Text DETERMINANTS OF ISR _Uun Sunarsih18NOV22.pdf Download (211kB)

Abstract

Purpose -This study aims to examine the effect of profitability, environmental performance, awards, and Islamic government-score (IG-Score) on the disclosure of Islamic Social Reporting (ISR) in Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the period 2015- 2019. Design/methodology/approach -This research includes causal associative research with a quantitative approach. The population in this study were BUS registered with OJK for the 2015-2019 period and used purposive sampling to obtain 12 BUS. The data in this study is secondary data obtained through the website www.ojk.go.id. Findings-The results of the study show that profitability has an effect on ISR disclosure, meaning that if BUS profitability increases, then ISR disclosure will increase. This is in accordance with the stakeholder theory that companies must provide benefits to stakeholders. Environmental performance has no effect on ISR disclosure. It is possible that BUS does not have a direct impact on environmental damage. Awards have an effect on disclosure of ISR, meaning that the more awards, the better the reputation and image of the BUS in the eyes of the public. This is in accordance with the legitimacy theory that BUS has taken the actions expected by the community. The IG-Score has no effect on ISR disclosure. It is possible for DPS to have participation in other BUS so that it is less than optimal in carrying out its role. Practical implications-The results of this research are expected to be implemented so that the implementation of social responsibility is in accordance with sharia provisions and becomes the hallmark of BUS and as input for the government in making rules for collecting and distributing CSR funds. Originality/value - This research is a development by adding appreciation and IG-Score variables.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4450 Databases Akuntansi > Akuntansi Keuangan
Depositing User:	Uun Sunarsih
Date Deposited:	05 Mar 2024 08:12
Last Modified:	05 Mar 2024 08:12
URI:	http://repository.stei.ac.id/id/eprint/12294

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