Diversity of the Board of Directors, Sharia Supervisory Board, and Islamic Social Reporting at Islamic Commercial Banks in Indonesia

Windia Putri Mareta; Indria Puspitasari Lenap

doi:10.55927/jfbd.v4i2.19

Authors

Windia Putri Mareta Universitas Mataram
Indria Puspitasari Lenap Universitas Mataram

DOI:

https://doi.org/10.55927/jfbd.v4i2.19

Keywords:

Islamic Social Reporting, Board of Directors, Sharia Supervisory Board, Diversity, Islamic Banking

Abstract

This study aims to examine the effect of Diversity of the Board of Directors, Sharia Supervisory Board and Disclosure of ISR on Islamic Banking in Indonesia. Based on the sampling criteria, 12 Islamic banks were obtained during the period 2020-2023, with 48 Islamic banks. The results showed that the level of education and gender diversity of the board of directors, as well as the level of education of the sharia supervisory board had no effect on ISR disclosure. This finding confirms the important role of the sharia supervisory structure in improving social transparency based on Islamic values. This study contributes to the development of agency theory in the context of Islamic banking and Islamic bank management in strengthening sharia governance.

References

Aulia Shofyani, A., Alyaa, A., Ainulhaq, H. A., Jamaluddin, I. A., & Hasna, S. (2023). Perbandingan keberagaman Dewan Pengawas Syariah pada bank umum syariah Indonesia dan Malaysia. Al-Musthofa: Journal of Sharia Economics, 6(1), 17–34. https://doi.org/10.58518/al-musthofa.v6i1.1674.

Budiarsih, L., & Mulyati, S. (2023). Pengaruh karakteristik dewan terhadap pengungkapan Islamic Social Reporting pada bank syariah. Jurnal Ekonomi Syariah, 15(2), 115–130.

Dewindaru, G., Rizqullah, A., & Salim, U. (2019). Gender diversity in boards and bank performance: Evidence from Islamic banks. Journal of Islamic Accounting and Business Research.

Fitroni, N. A., & Feliana, Y. K. (2022). Pengaruh Keberagaman Gender Pada Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575.

Milenia, N. F., & Syafei, R. (2021). Pengaruh ukuran dewan pengawas syariah terhadap Islamic Social Reporting. Jurnal Akuntansi Multiparadigma, 12(3), 567–582.

Muhammad, R., & Pribadi, P. (2020). Pengaruh Kompensasi Bonus, Pendidikan dan Komposisi Gender Dewan Direksi Terhadap Manajamen Laba pada Bank Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 53–69. https://doi.org/10.29040/jiei.v6i1.601.

Muhammad, R., & Pribadi, P. (2020). Pengaruh kompensasi bonus, pendidikan dan komposisi gender dewan direksi terhadap manajemen laba pada bank syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 53–69. https://doi.org/10.29040/jiei.v6i1.601.

Roika, R., Salim, U., & Sumiati, S. (2019). Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Perusahaan. Iqtishoduna, 15(2), 115–128. https://doi.org/10.18860/iq.v15i2.7033.

Rokhilla Haris Lubis, N., Syahyunan, S., & Fauzan Azhmy, M. (2021). Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 107–125. https://doi.org/10.55983/inov.v1i2.7.

Setiawan, F. (2020). Pengaruh Karakteristik Dewan Pengawas Syari’ah dan Ukuran Dewan Komisaris terhadap Pengungkapan Islamic Social Reporting. Al Maal: Journal of Islamic Economics and Banking, 2(1), 25. https://doi.org/10.31000/almaal.v2i1.2718.

SHOLEH, M. E. (2024). Pengaruh profil dewan direksi dan dewan pengawas syariah terhadap risk-taking bank syariah di indonesia.

Ulinnuha, M. (2019). Pengaruh karakteristik dewan terhadap kesehatan bank syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam.

Wahyuni, D., & Murniati. (2021). Pengaruh pelaksanaan tugas dan tanggung jawab DPS, kepatuhan syariah, penerbitan surat berharga syariah, dan ukuran dewan komisaris terhadap tingkat pengungkapan ISR. Jurnal Akuntansi Syariah, 1(3), 291–300.