Research Article
Sustainability Reporting of Islamic Commercial Bank: Comparative study in Indonesia and Malaysia
@INPROCEEDINGS{10.4108/eai.27-8-2020.2303199, author={Falikhatun Falikhatun and Afifah Oki Nilasakti and Milananda Ainun Niswah}, title={Sustainability Reporting of Islamic Commercial Bank: Comparative study in Indonesia and Malaysia}, proceedings={Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICIC}, year={2020}, month={12}, keywords={financial slack investment account holder sharia supervisory board sustainability reporting}, doi={10.4108/eai.27-8-2020.2303199} }- Falikhatun Falikhatun
Afifah Oki Nilasakti
Milananda Ainun Niswah
Year: 2020
Sustainability Reporting of Islamic Commercial Bank: Comparative study in Indonesia and Malaysia
ICIC
EAI
DOI: 10.4108/eai.27-8-2020.2303199
Abstract
Sustainability reporting is important issue which has implications for stakeholder on supporting business entity. Therefore, this study examines the influence of sharia supervisory boards, investment account holders and financial slack on sustainability reporting of Islamic commercial banks in Indonesia and Malaysia for the year 2015 to 2018 also determine the difference on their sustainability reporting. Data analysis uses panel data regression and different tests through eviews 10. The results reveale that IAH and financial slack have effect on sustainability reporting of Islamic commercial bank in Indonesia, while SSB has no effect. Meanwhile, SSB has effect on sustainability reporting of Islamic commercial bank in Malaysia then IAH and financial slack have no effect. In addition, the results of the independent-t test indicate that there is insignificant differences among sustainability reporting of Islamic banks in Indonesia and Malaysia.
