International Journal For Multidisciplinary Research

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A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 6 Issue 6 November-December 2024 Submit your research before last 3 days of December to publish your research paper in the issue of November-December.

Factors that Influence Islamic Social Reporting

Author(s) R. Rita Avianty, Anita Dwi Utami, Erik Nugraha
Country Indonesia
Abstract Islamic banking is the largest sector in the Islamic financial industry. The development of Sharia banking must also be accompanied by accountability that is implemented correctly, both accountability to fellow humans and accountability to Allah SWT. One form of accountability is social responsibility, or what can be called Islamic Social Reporting (ISR). This accountability can make relationships between people better because it reflects caring. Implementing an attitude of caring and helping each other is by assisting such as zakat, infaq and alms, which are included in the ISR indicators. The Sharia Supervisory Board and Customer Pressure are some of the reasons for Islamic banks to express and carry out social responsibility. The research aims to identify how much influence the size of the Sharia Supervisory Board has on ISR and the influence of Customer Influence on ISR. The explanatory research method used in this research is a quantitative approach. The research data were analyzed using panel data regression analysis. The research sample was 27 Indonesian and Malaysian Sharia banks in 2019 and 2020. The research results showed that the size of the Sharia Supervisory Board had a positive effect on ISR, and Customer Influence had a positive effect on ISR.
Keywords Islamic Social Reporting; Sharia Supervisory Board; Customer Influence
Field Sociology > Banking / Finance
Published In Volume 6, Issue 4, July-August 2024
Published On 2024-07-05
Cite This Factors that Influence Islamic Social Reporting - R. Rita Avianty, Anita Dwi Utami, Erik Nugraha - IJFMR Volume 6, Issue 4, July-August 2024. DOI 10.36948/ijfmr.2024.v06i04.24041
DOI https://doi.org/10.36948/ijfmr.2024.v06i04.24041
Short DOI https://doi.org/gt3nf3

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