The Effect of Media Exposure, Awards and Size of Shariah Supervisory Board against the Disclosure of Islamic Social Reporting By Islamic Banks in Indonesia within 2012-2016

Meutia Fitri, Muhammad Nurdin, Evi Mutia

Abstract


The objectives of this research are to examine the influence of Media Exposure, Awards and  Size Institutional Shariah Supervisory Board on the disclosure of Islamic Social Reporting (ISR) by Islamic Banks in Indonesia within 2012-2016. This study employs hypothesis testing with saturated sampling method, where there are 58 samples that become the object of thisstudy.The data type used is secondary data obtained from the official website of each bank with available social responsibility reports of 2012-2016. The analysis carried out with multiple linear regression to test the hypothesis.        The results of this research showed that variable of Media Exposure, Awards and Size of Institutional Shariah Supervisory Board have an effecton the disclosure of Islamic Social Reporting (ISR) by Islamic Banks in Indonesia.Test of each variable shows the result that (1) Media Exposureaffects on the disclosure of Islamic Social Reporting (ISR) by Islamic Banks in Indonesia, (2) Awardaffects onthe disclosure of Islamic Social Reporting (ISR) by Islamic Banks in Indonesia, and (3) The size of the Shariah supervisory board affects the disclosure of Islamic Social Reporting (ISR) by Islamic Banks in Indonesia.

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References


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