Research Article
The Effect of The Number of SSB Meetings, Background of SSB Doctoral Education, and The Environment Performance on Disclosure of Islamic Social Reporting (ISR) at Shariah Commercial Banks in Indonesia
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320790, author={Iwan Fakhruddin and Ani Kusbandiyah and Erny Rachmawati and Nur Isna Inayati and Hadi Pramono and Hardiyanto Wibowo}, title={The Effect of The Number of SSB Meetings, Background of SSB Doctoral Education, and The Environment Performance on Disclosure of Islamic Social Reporting (ISR) at Shariah Commercial Banks in Indonesia}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={ssb environmental performance islamic social reporting disclosure}, doi={10.4108/eai.10-8-2022.2320790} }- Iwan Fakhruddin
Ani Kusbandiyah
Erny Rachmawati
Nur Isna Inayati
Hadi Pramono
Hardiyanto Wibowo
Year: 2022
The Effect of The Number of SSB Meetings, Background of SSB Doctoral Education, and The Environment Performance on Disclosure of Islamic Social Reporting (ISR) at Shariah Commercial Banks in Indonesia
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320790
Abstract
The purpose of this study is to investigate the impact of the number of SSB meetings, Doctoral Education Background of SSB, and environmental performance on the disclosure of Islamic Social Reporting. Islamic Commercial Banks that are registered with the Financial Services Authority make up the study's sample for the 2015-2020 period. Purposive sampling was the sampling method used to generate a sample of 78 data that satisfied the requirements. The analytical method used is the multiple regression model, and the analytical tool is the SPSS program. The results of the tests suggest that Environmental Performance positively affects the disclosure of Islamic Social Reporting. Whereas, the number of SSB meetings and the Doctoral Education Background of SSB has an impact on Islamic Social Reporting disclosure. The results of this study indicate that environmental performance, which is a company's mechanism in integrating its attention to the environment related to the company's interactions with stakeholders, is an important part of the disclosure of corporate Islamic social responsibility. Whereas, the number of SSB Meetings and Doctoral Education Background of SSB at Islamic banks have not been able to make the disclosure of shariah social responsibility reports more complete.
