Apakah Frekuensi Rapat DPS, Profitabilitas dan Surat Berharga Syariah Berpengaruh pada Islamic Social Reporting Index?

<p class="bdabstract">This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities.</p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>Islamic Social Reporting;<strong> </strong>meeting frequency of shariah supervisory board; profitability; sharia securities issuance</em></p>

Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.

Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Bank Umum Syariah Sebelum Dan Saat Pandemi Covid-19

Latar belakang: Pada era globalisasi dan digitalisasi yang semakin kompetitif saat ini, setiap perusahaan yang didirikan pasti berusaha untuk tetap bertahan di dunia bisnis, untuk itu perusahaan selalu memperhatikan nilainya di masyarakat, termasuk juga perusahaan yang bergerak di industri perbankan. Tujuan penelitian: Penelitian ini dilakukan untuk mengetahui dan menganalisis bagaimana pengaruh dari pengungkapan Islamic Social Reporting (ISR) terhadap nilai perusahaan melalui kinerja keuangan sebelum dan saat masa pandemi Covid-19. Metode penelitian: Metode penelitian yang digunakan adalah deskriptif kuantitatif. Jumlah sampel menggunakan 14 perusahaan sektor keuangan Bank Umum Syariah (BUS) pada periode tahun 2018-2020 dengan menggunakan teknik purposive sampling. Metode pengujian yang dilakukan dengan menggunakan regresi sederhana (uji t) dan analisis jalur (path analysis) serta uji sobel (sobel test). Hasil penelitian: Hasil dari penelitian ini yaitu pengungkapan ISR berpengaruh terhadap kinerja keuangan, pengungkapan ISR berpengaruh terhadap nilai perusahaan, kinerja keuangan berpengaruh terhadap nilai perusahaan dan namun kinerja keuangan tidak mampu memediasi pengaruh dari pengungkapan ISR terhadap nilai perusahaan disebabkan karena pengungkapan ISR baru dapat dinikmati manfaatnya dalam jangka panjang, sedangkan kinerja keuangan dalam jangka pendek. Kesimpulan: Pengungkapan ISR berpengaruh positif dan signifikan terhadap kinerja keuangan baik sebelum maupun saat masa pandemi Covid-19. Pengungkapan ISR berpengaruh positif dan signifikan terhadap nilai perusahaan baik sebelum maupun saat masa pandemi Covid-19. Kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan baik sebelum maupun saat masa pandemi Covid-19. Kinerja keuangan tidak dapat memediasi pengaruh dari pengungkapan ISR terhadap nilai perusahaan baik sebelum maupun saat masa pandemi Covid-19.

Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value. Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.

The Role of Board of Commissioners in Islamic Social Reporting

This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam. Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social ReportingAbstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam.Kata kunci: Islamic social reporting, board of commissioners, bank syariah

The organizational ecological resource framework of sustainability reporting: implications for corporate social reporting (CSR)

PurposeThe purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.FindingsCSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.Originality/valueAccounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

DAMPAK PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TIAP DIMENSI INDIVIDU TERHADAP PROFITABILITAS

ABSTRAKPenelitian ini mempunyai tujuan untuk mengetahui dampak dari pengungkapan secara dimensi individu laporan Islamic Corporate Social Responsibility (ICSR) terhadap profitabilitas dalam bank umum syariah. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode regresi data panel serta dengan bantuan alat statistik yaitu Eviews 9. Terdapat 10 bank umum syariah di Indonesia pada periode 2016-2020 yang dijadikan sebagai sampel dalam penelitian ini. Pengukuran pengungkapan ICSR dilakukan dengan teknik konten analisis berdasarkan item-item yang mendeskripsikan nilai-nilai Islam pada laporan tahunan bank sehingga menghasilkan indeks pengungkapan Index Social Reporting (ISR). Hasil dari pengujian hipotesis menunjukkan bahwa secara simultan pengungkapan ICSR berpengaruh positif signifikan terhadap profitabilitas bank umum syariah. Secara parsial, pengungkapan dimensi per individu ICSR tidak mempunyai hubungan yang signifikan secara statistik antara dimensi individu ICSR terhadap profitabilitas, kecuali untuk ‘komitmen terhadap karyawan’, ‘komitmen terhadap debitur’, dan ‘komitmen terhadap komunitas’.Kata Kunci: Pengungkapan, Islamic Corporate Social Responsibility, Profitabilitas, Bank Umum Syariah. ABSTRACTThis study aims to determine the impact of the disclosure of individual dimensions of Islamic Corporate Social Responsibility (ICSR) reports on profitability in Islamic commercial banks. In this study, a quantitative approach was used with the panel data regression method and with the help of a statistical tool, namely Eviews 9. There were 10 Islamic commercial banks in Indonesia in the 2016-2020 period which were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce a disclosure index of the Index Social Reporting (ISR). The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'.Keywords: Disclosure, Islamic Corporate Social Responsibility, Profitability, Islamic Commercial Banks.

Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality

Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives.