DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING pada PERBANKAN SYARIAH di INDONESIA

Arif Lukman SANTOSO, Zaki Murtadho Dhiyaul-Haq

Abstract


This study was conducted to examine the determinants of the disclosure of Islamic Social Reporting (ISR) on Islamic banking in Indonesia. We use Profitability, award and the type of ownership as the determinants of Islamic Social Reporting. Profitability is proxied by the ROA, the award is identified with a number of awards for CSR performance for one year, and the type of ownership are classified into four: government, family, foreign, and institutions ownership. The samples are Islamic banks in Indonesia, which publishes an annual report on the period 2010-2014 and have a profit there were 50 annual reports of 12 IB.Techniques to test the hypothesis is multiple linear regression analysis using IBM SPSS Statistics 20. The results show that profitability, award, and the type of ownership partially does not affect on the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicate that  profitability has a  significant positive effect  on the financial theme, award has a positive effect on the social and corporate governance themes, type of ownership has an effect on the product, human resources, and social themes.

Keywords


Islamic Social Reporting, Profitability, Awards, Type of Ownership

References


Anas, A., H. M. A. Rashid, and H. A. Annuar. (2015). "The effect of award on CSR disclosures in annual reports of Malaysian PLCs". Social Responsibility Journal, Vol. 11 Iss 4 pp. 831 – 852

Boesso, G. and Kumar, K. (2007), “Drivers of corporate voluntary disclosure: a framework and empirical

evidence from Italy and the United States”, Accounting, Auditing & Accountability Journal, Vol. 20

No. 2, pp. 269-296.

Bradbury, M.E. (1991), “Characteristics of firms and voluntary interim earnings disclosure: New Zealand evidence”, Pacific Accounting Review, Vol. 3, pp. 37-62.

Deegan, C. 2000. Financial Accounting Theory. NSW: McGraw-Hill Australia.

Demsetz, H. (1983), “The structure of ownership and the theory of the firm”, Journal of Law and Economics, Vol. 26 No. 2, pp. 375-390.

Dusuki, A. W. Dan Dar, H. (2005). Stakeholders’ Perceptions of Corporate Social Responsibility of Islamic

Banks: Evidence from Malaysian Economy. Islamic Economics And Finance, 289-417.

Eden, C. and Ackermann, F. (1998), Making Strategy: The Journey of Strategic Management, Sage

Publications, London.

Freeman, R.E. (1984), Strategic Management: a Stakeholder Approach, Pitman, Boston, MA.

Freeman, R.E. and D.L. Reed (1983), “Stockholders and stakeholders: a new perspective on corporate governance”, California Management Review, Vol. 25 No. 3, pp. 88-106.

Friedman, M. (1982). Capitalism and Freedom. USA: The University of Chicago.

Ghazali, N.A.M. (2007), “Ownership structure and corporate social responsibility disclosure: some Malaysian evidence”, Corporate Governance, Vol. 7 No. 3, pp. 251-266.

Graves, S.B. and S. A. Waddock (1994), “Institutional owners and corporate social performance”, Academy of

Management Journal, Vol. 37 No. 4, pp. 1034-1046.

Greenwood, M. and Van Buren, III, H. J. (2010), “Trust and stakeholder theory: trustworthiness in the

organisation – stakeholder relationship”, Journal of Business Ethics, Vol. 95 No. 3, pp. 425-438.

Haniffa, R. dan Hudaib M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics, 76(1), 97-116.

Haniffa, R., 2002, “Social Reporting Disclosure-An Islamic Perspective”, Indonesian Management & Accounting Research 1(2), pp.128-146

Haniffa, R.M. and Cooke, T.E. (2005), “The impact of culture and governance on corporate social reporting”,

Journal of Accounting and Public Policy, Vol. 24 No. 5, pp. 391-430.

Hinson, R. E. (2011). "Online CSR reportage of award-winning versus non award-winning banks in Ghana".

Journal of Information, Communication and Ethics in Society, Vol. 9 Iss 2 pp. 102 – 115

Inchausti, B.G., (1997). “The influence of economy characteristics and accounting regulation on information

disclosed by Spanish firms”, The Europoean Accounting Review, 6(1), pp. 45-68

Jensen, M. C., dan W. H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and

Ownership Structure. Journal of Financial Economic, 3, 305-360.

Johnson, R.A. and Greening, D.W. (1999), “The effects of corporate governance and institutional ownership types on corporate social performance”, Academy Management Journal, Vol. 42 No. 5, pp. 564-576.

Khairunnisa. (2010). Analisa Perbandingan Rasio Keuangan Bank Syariah Sebelum dan Sesudah Menerapkan

Corporate Social Responsibility (CSR). Skripsi, UIN Syarif Hidayatullah, Jakarta.

Khan, A., Muttakin, M.B. and Siddiqui, J. (2013), “Corporate governance and corporate social responsibility

disclosures: evidence from an emerging economy”, Journal of Business Ethics, Vol. 114 No. 2, pp.

-223.

Laguir, I. and J. Elbaz (2014). Family Firms And Corporate Social Responsibility (CSR): Preliminary Evidence

From The French Stock Market. The Journal of Applied Business Research, Vol. 30, No. 4, pp. 971-

Lahouel, B. B., J. M. Peretti, and D. Autissier. (2014). "Stakeholder power and corporate social performance".

Corporate Governance, Vol. 14 Iss 3 pp. 363 – 381

Lestari, Puji. (2013). Determinants of Islamic Social Reporting In Syariah Banks: Case of Indonesia.

International Journal of Business and Management Invention, 2(10), 28-34.

Muttakin, M. B., and N. Subramaniam. (2015). "Firm ownership and board characteristics". Sustainability

Accounting, Management and Policy Journal, Vol. 6 Iss 2 pp. 138 – 165

Oh, W.Y., Chang, Y.K. and Martynov, A. (2011), “The effect of ownership structure on corporate social responsibility: empirical evidence from Korea”, Journal of Business Ethics, Vol. 104 No. 2, pp. 283-

Othman, R., Thani A. M., dan Ghani E. K. (2009). Determinants of Islamic Social Reporting Top Shariah- Approved Companies in Bursa Malaysia. Resarch Journal of International Studies, 1(12), 4-20.

Pramudinata, A. (2015). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia. Skripsi, Universitas Sebelas Maret, Surakarta.

Putri, S. M. K. (2014). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Islamic Social Reporting

Pada Perbankan Syariah. Skripsi, Universitas Sebelas Maret, Surakarta.

Raditya, A. N. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Masuk Daftar Efek Syariah (DES). Skripsi, Universitas Indonesia, Depok.

Schipper, K. (1981), “Discussion of voluntary corporate disclosure: the case of interim reporting”, Journal of

Accounting Research, Vol. 19 No. 1, pp. 85-88.

Siregar, S. V., dan Utama, S. (2005). Pengaruh Struktur Kepemilikan, Ukuran Perusahaa n, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earning Management). Simposium Nasional Akuntansi VII, Solo, 15-16 September 2005 , 475-490.

Villalonga, B. and Amit, R. (2006), “How do family ownership, control, and management affect firm value?”,

Journal of Financial Economics, Vol. 80 No. 2, pp. 385-417.

Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. USA: Prentice-Hall.

Widiawati, S. dan Raharja S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan-Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011. Diponegoro Journal of Accounting 1(1), 1-15.

http://www.dw.com/id/nasa-kabut-asap-indonesia-terparah-dalam-sejarah/a-18756969 http://www.cnnindonesia.com/nasional/20151030133801-20-88437/bnpb-kebakaran-hutan-2015-seluas-32-

wilayah-dki-jakarta/

http://www.cnnindonesia.com/nasional/20150729182700-20-68935/bnpb-bongkar-motif-dan-modus-kebakaran- hutan-dan-lahan/

http://latofi.com/index.php/14-artikel/78-sebuah-lompatan-raksasa-dalam-penghargaan-atas-csr-di- indonesia.html

http://manajemen.bisnis.com/read/20141130/240/276534/indonesia-csr-award-2014-cfcd-berikan-penghargaan- kepada-37-perusahaan




DOI: https://doi.org/10.24815/jdab.v4i2.6421

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Jurnal Dinamika Akuntansi dan Bisnis

Published by:

Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

Creative Commons License
Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.unsyiah.ac.id/JDAB/index.