Islamic Governance Score, Profitability, Leverage, Sharia Securities Issuance, and Capital Adequacy on Islamic Social Reporting Disclosure

Published: 5 January 2026| Version 1 | DOI: 10.17632/my8z2tdv4w.1
Contributors:
, Mohamad Heykal

Description

Analyzing whether Islamic Governance Score (IGS), Profitability, Leverage, Sharia Securities Issuance, and Capital Adequacy affect Islamic Social Reporting (ISR) Disclosure by Islamic commercial banks in Indonesia. Sample : PT Bank Muamalat Indonesia, PT Bank Aceh Syariah, PT Bank Syariah Indonesia, Tbk, PT Bank Panin Dubai Syariah, Tbk, and PT Bank Aladin Syariah, Tbk - IGS indicator : (Wijayanti & Setiawan, 2022) - Profitability : ROA - Leverage : DER - Sharia securities : Number of sharia securities issued (sukuk, certificates, or mutual funds) - Capital adequacy : CAR - ISR indicator : (Othman & Thani, 2010) Hypothesis : H1: Islamic Governance Score (IGS) positively affects Islamic Social Reporting disclosure. H2: Profitability does not affect on Islamic Social Reporting disclosure. H3: Leverage negatively affects Islamic Social Reporting disclosure. H4: The issuance of sharia securities positively affects Islamic Social Reporting disclosure. H5: Capital adequacy does not affect Islamic Social Reporting disclosure. Results : Islamic Governance Score positively and significantly affect ISR disclosure. Profitability, leverage, and issuance of sharia securities do not affect ISR disclosure. Capital adequacy negatively affect ISR disclosure.

Files

Steps to reproduce

secondary data from the annual and sustainability reports contained on the official website of each Islamic commercial bank

Institutions

  • Bina Nusantara University

Categories

Corporate Social Responsibility Reporting, Social Reporting

Licence