Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

The Influence of The Size of The Sharia Supervisory Board and The Audit Committee on Islamic Social Reporting Disclosure (Study on Indonesian Islamic Commercial Banks Registered with the Financial Services Authority for the 2016-2020 period)

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320797,
        author={Luthfi  Zamakhsyari and Dwi  Winarni},
        title={The Influence of The Size of The Sharia Supervisory Board and The Audit Committee on Islamic Social Reporting Disclosure (Study on Indonesian Islamic Commercial Banks Registered with the Financial Services Authority for the 2016-2020 period)},
        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={size of the sharia supervisory board audit committee islamic social reporting disclosure},
        doi={10.4108/eai.10-8-2022.2320797}
    }
    
  • Luthfi Zamakhsyari
    Dwi Winarni
    Year: 2022
    The Influence of The Size of The Sharia Supervisory Board and The Audit Committee on Islamic Social Reporting Disclosure (Study on Indonesian Islamic Commercial Banks Registered with the Financial Services Authority for the 2016-2020 period)
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320797
Luthfi Zamakhsyari1,*, Dwi Winarni1
  • 1: Universitas Muhammadiyah Purwokerto
*Contact email: luthfizamakhsyari@gmail.com

Abstract

This study aims to determine the effect of the size of the sharia supervisory board and audit committee on the disclosure of Islamic social reporting. The population in this study is Indonesian Islamic Commercial Banks registered with the Financial Services Authority for the 2016-2020 period. The sample selection used purposive sampling technique and obtained 14 companies as a sample with a total of 68 observational data. The data analysis method used multiple linear regression analysis with SPSS application. The results of this study indicate that the size of the sharia supervisory board and audit committee has a positive effect on the disclosure of Islamic social reporting.