Disclosure of Islamic Social Reporting of Islamic Banks in Indonesia with Analysis of Profitability and Size for 2016-2020
Article Sidebar
-
Islamic Sosial, Islamic Banks, Profitability
Abstract
Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by Sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.
Full text article
References
Abbass, K., Qasim, M. Z., Song, H., Murshed, M., Mahmood, H., & Younis, I. (2022). A review of the global climate change impacts, adaptation, and sustainable mitigation measures. Environmental Science and Pollution Research, 29(28), 42539–42559. https://doi.org/10.1007/s11356-022-19718-6
Al-Fraihat, D., Joy, M., Masa’deh, R., & Sinclair, J. (2020). Evaluating E-learning systems success: An empirical study. Computers in Human Behavior, 102, 67–86. https://doi.org/10.1016/j.chb.2019.08.004
Basar, E., Di Renzo, M., De Rosny, J., Debbah, M., Alouini, M.-S., & Zhang, R. (2019). Wireless Communications Through Reconfigurable Intelligent Surfaces. IEEE Access, 7, 116753–116773. https://doi.org/10.1109/ACCESS.2019.2935192
Coleman, R. E., & Lancaster, K. M. (2020). Heme P460: A (Cross) Link to Nitric Oxide. Accounts of Chemical Research, 53(12), 2925–2935. https://doi.org/10.1021/acs.accounts.0c00573
Dincer, C., Bruch, R., Costa?Rama, E., Fernández?Abedul, M. T., Merkoçi, A., Manz, A., Urban, G. A., & Güder, F. (2019). Disposable Sensors in Diagnostics, Food, and Environmental Monitoring. Advanced Materials, 1806739. https://doi.org/10.1002/adma.201806739
Dror, A. A., Eisenbach, N., Taiber, S., Morozov, N. G., Mizrachi, M., Zigron, A., Srouji, S., & Sela, E. (2020). Vaccine hesitancy: The next challenge in the fight against COVID-19. European Journal of Epidemiology, 35(8), 775–779. https://doi.org/10.1007/s10654-020-00671-y
Engelhardt, L. E., Church, J. A., Paige Harden, K., & Tucker?Drob, E. M. (2019). Accounting for the shared environment in cognitive abilities and academic achievement with measured socioecological contexts. Developmental Science, 22(1), e12699. https://doi.org/10.1111/desc.12699
Ferronato, N., & Torretta, V. (2019). Waste Mismanagement in Developing Countries: A Review of Global Issues. International Journal of Environmental Research and Public Health, 16(6), 1060. https://doi.org/10.3390/ijerph16061060
Fox, S. E., Akmatbekov, A., Harbert, J. L., Li, G., Quincy Brown, J., & Vander Heide, R. S. (2020). Pulmonary and cardiac pathology in African American patients with COVID-19: An autopsy series from New Orleans. The Lancet Respiratory Medicine, 8(7), 681–686. https://doi.org/10.1016/S2213-2600(20)30243-5
García-Sánchez, I.-M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359–374. https://doi.org/10.1016/j.ibusrev.2018.10.007
Haug, N., Geyrhofer, L., Londei, A., Dervic, E., Desvars-Larrive, A., Loreto, V., Pinior, B., Thurner, S., & Klimek, P. (2020). Ranking the effectiveness of worldwide COVID-19 government interventions. Nature Human Behaviour, 4(12), 1303–1312. https://doi.org/10.1038/s41562-020-01009-0
He, X., Lau, E. H. Y., Wu, P., Deng, X., Wang, J., Hao, X., Lau, Y. C., Wong, J. Y., Guan, Y., Tan, X., Mo, X., Chen, Y., Liao, B., Chen, W., Hu, F., Zhang, Q., Zhong, M., Wu, Y., Zhao, L., … Leung, G. M. (2020). Temporal dynamics in viral shedding and transmissibility of COVID-19. Nature Medicine, 26(5), 672–675. https://doi.org/10.1038/s41591-020-0869-5
Henley, S. J., Ward, E. M., Scott, S., Ma, J., Anderson, R. N., Firth, A. U., Thomas, C. C., Islami, F., Weir, H. K., Lewis, D. R., Sherman, R. L., Wu, M., Benard, V. B., Richardson, L. C., Jemal, A., Cronin, K., & Kohler, B. A. (2020). Annual report to the nation on the status of cancer, part I: National cancer statistics. Cancer, 126(10), 2225–2249. https://doi.org/10.1002/cncr.32802
Inciardi, R. M., Lupi, L., Zaccone, G., Italia, L., Raffo, M., Tomasoni, D., Cani, D. S., Cerini, M., Farina, D., Gavazzi, E., Maroldi, R., Adamo, M., Ammirati, E., Sinagra, G., Lombardi, C. M., & Metra, M. (2020). Cardiac Involvement in a Patient With Coronavirus Disease 2019 (COVID-19). JAMA Cardiology, 5(7), 819. https://doi.org/10.1001/jamacardio.2020.1096
Jeong, J., Kim, M., Seo, J., Lu, H., Ahlawat, P., Mishra, A., Yang, Y., Hope, M. A., Eickemeyer, F. T., Kim, M., Yoon, Y. J., Choi, I. W., Darwich, B. P., Choi, S. J., Jo, Y., Lee, J. H., Walker, B., Zakeeruddin, S. M., Emsley, L., … Kim, J. Y. (2021). Pseudo-halide anion engineering for ?-FAPbI3 perovskite solar cells. Nature, 592(7854), 381–385. https://doi.org/10.1038/s41586-021-03406-5
Jiang, L., Lu, Y., Zhao, C., Liu, L., Zhang, J., Zhang, Q., Shen, X., Zhao, J., Yu, X., Li, H., Huang, X., Chen, L., & Hu, Y.-S. (2019). Building aqueous K-ion batteries for energy storage. Nature Energy, 4(6), 495–503. https://doi.org/10.1038/s41560-019-0388-0
Jin, Y., Yang, H., Ji, W., Wu, W., Chen, S., Zhang, W., & Duan, G. (2020). Virology, Epidemiology, Pathogenesis, and Control of COVID-19. Viruses, 12(4), 372. https://doi.org/10.3390/v12040372
Langford, B. J., So, M., Raybardhan, S., Leung, V., Westwood, D., MacFadden, D. R., Soucy, J.-P. R., & Daneman, N. (2020). Bacterial co-infection and secondary infection in patients with COVID-19: A living rapid review and meta-analysis. Clinical Microbiology and Infection, 26(12), 1622–1629. https://doi.org/10.1016/j.cmi.2020.07.016
Lednicky, J. A., Lauzardo, M., Fan, Z. H., Jutla, A., Tilly, T. B., Gangwar, M., Usmani, M., Shankar, S. N., Mohamed, K., Eiguren-Fernandez, A., Stephenson, C. J., Alam, Md. M., Elbadry, M. A., Loeb, J. C., Subramaniam, K., Waltzek, T. B., Cherabuddi, K., Morris, J. G., & Wu, C.-Y. (2020). Viable SARS-CoV-2 in the air of a hospital room with COVID-19 patients. International Journal of Infectious Diseases, 100, 476–482. https://doi.org/10.1016/j.ijid.2020.09.025
Lim, S. A., Wei, J., Nguyen, T.-L. M., Shi, H., Su, W., Palacios, G., Dhungana, Y., Chapman, N. M., Long, L., Saravia, J., Vogel, P., & Chi, H. (2021). Lipid signalling enforces functional specialization of Treg cells in tumours. Nature, 591(7849), 306–311. https://doi.org/10.1038/s41586-021-03235-6
Newman, D. J., & Cragg, G. M. (2020). Natural Products as Sources of New Drugs over the Nearly Four Decades from 01/1981 to 09/2019. Journal of Natural Products, 83(3), 770–803. https://doi.org/10.1021/acs.jnatprod.9b01285
Palansooriya, K. N., Shaheen, S. M., Chen, S. S., Tsang, D. C. W., Hashimoto, Y., Hou, D., Bolan, N. S., Rinklebe, J., & Ok, Y. S. (2020). Soil amendments for immobilization of potentially toxic elements in contaminated soils: A critical review. Environment International, 134, 105046. https://doi.org/10.1016/j.envint.2019.105046
Plante, J. A., Liu, Y., Liu, J., Xia, H., Johnson, B. A., Lokugamage, K. G., Zhang, X., Muruato, A. E., Zou, J., Fontes-Garfias, C. R., Mirchandani, D., Scharton, D., Bilello, J. P., Ku, Z., An, Z., Kalveram, B., Freiberg, A. N., Menachery, V. D., Xie, X., … Shi, P.-Y. (2021). Spike mutation D614G alters SARS-CoV-2 fitness. Nature, 592(7852), 116–121. https://doi.org/10.1038/s41586-020-2895-3
Salas-Rueda, R.-A., Salas-Rueda, É.-P., & Salas-Rueda, R.-D. (2020). Analysis and Design of the Web Game on Descriptive Statistics through the ADDIE Model, Data Science and Machine Learning. International Journal of Education in Mathematics, Science and Technology, 8(3), 245. https://doi.org/10.46328/ijemst.v8i3.759
Sánchez-López, E., Gomes, D., Esteruelas, G., Bonilla, L., Lopez-Machado, A. L., Galindo, R., Cano, A., Espina, M., Ettcheto, M., Camins, A., Silva, A. M., Durazzo, A., Santini, A., Garcia, M. L., & Souto, E. B. (2020). Metal-Based Nanoparticles as Antimicrobial Agents: An Overview. Nanomaterials, 10(2), 292. https://doi.org/10.3390/nano10020292
Tzanakou, C., & Pearce, R. (2019). Moderate feminism within or against the neoliberal university? The example of Athena SWAN. Gender, Work & Organization, 26(8), 1191–1211. https://doi.org/10.1111/gwao.12336
Udugama, B., Kadhiresan, P., Kozlowski, H. N., Malekjahani, A., Osborne, M., Li, V. Y. C., Chen, H., Mubareka, S., Gubbay, J. B., & Chan, W. C. W. (2020). Diagnosing COVID-19: The Disease and Tools for Detection. ACS Nano, 14(4), 3822–3835. https://doi.org/10.1021/acsnano.0c02624
Valeri, M., & Baggio, R. (2021). Italian tourism intermediaries: A social network analysis exploration. Current Issues in Tourism, 24(9), 1270–1283. https://doi.org/10.1080/13683500.2020.1777950
van der Pluijm, R. W., Imwong, M., Chau, N. H., Hoa, N. T., Thuy-Nhien, N. T., Thanh, N. V., Jittamala, P., Hanboonkunupakarn, B., Chutasmit, K., Saelow, C., Runjarern, R., Kaewmok, W., Tripura, R., Peto, T. J., Yok, S., Suon, S., Sreng, S., Mao, S., Oun, S., … Dondorp, A. M. (2019). Determinants of dihydroartemisinin-piperaquine treatment failure in Plasmodium falciparum malaria in Cambodia, Thailand, and Vietnam: A prospective clinical, pharmacological, and genetic study. The Lancet Infectious Diseases, 19(9), 952–961. https://doi.org/10.1016/S1473-3099(19)30391-3
Veloz, J. J., Alvear, M., & Salazar, L. A. (2019). Antimicrobial and Antibiofilm Activity against Streptococcus mutans of Individual and Mixtures of the Main Polyphenolic Compounds Found in Chilean Propolis. BioMed Research International, 2019, 1–7. https://doi.org/10.1155/2019/7602343
Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063. https://doi.org/10.1016/j.jclepro.2020.120063
Wang, Y., Wang, Y., Chen, Y., & Qin, Q. (2020). Unique epidemiological and clinical features of the emerging 2019 novel coronavirus pneumonia (COVID?19) implicate special control measures. Journal of Medical Virology, 92(6), 568–576. https://doi.org/10.1002/jmv.25748
Xia, H., Cao, Z., Xie, X., Zhang, X., Chen, J. Y.-C., Wang, H., Menachery, V. D., Rajsbaum, R., & Shi, P.-Y. (2020). Evasion of Type I Interferon by SARS-CoV-2. Cell Reports, 33(1), 108234. https://doi.org/10.1016/j.celrep.2020.108234
Xu, W., Hu, Q., Bai, S., Bao, C., Miao, Y., Yuan, Z., Borzda, T., Barker, A. J., Tyukalova, E., Hu, Z., Kawecki, M., Wang, H., Yan, Z., Liu, X., Shi, X., Uvdal, K., Fahlman, M., Zhang, W., Duchamp, M., … Gao, F. (2019). Rational molecular passivation for high-performance perovskite light-emitting diodes. Nature Photonics, 13(6), 418–424. https://doi.org/10.1038/s41566-019-0390-x
Zheng, S., Fan, J., Yu, F., Feng, B., Lou, B., Zou, Q., Xie, G., Lin, S., Wang, R., Yang, X., Chen, W., Wang, Q., Zhang, D., Liu, Y., Gong, R., Ma, Z., Lu, S., Xiao, Y., Gu, Y., … Liang, T. (2020). Viral load dynamics and disease severity in patients infected with SARS-CoV-2 in Zhejiang province, China, January-March 2020: Retrospective cohort study. BMJ, m1443. https://doi.org/10.1136/bmj.m1443
Authors
Copyright (c) 2023 Hussein Adema
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
