Islamic Social Reporting Disclosure and Determinant Factors: Empirical Evidence from Islamic Banks in Indonesia

DOI

10.2991/amca-18.2018.107How to use a DOI?

Keywords

Islamic Social Reporting, Profitability, Company Size, CompanyAge, Liquidity, Islamic Banks.

Abstract

This research aims to measure Islamic Social Reporting Disclosure score and to test the factors that affected them. The determinant factors tested were Profitability, Company Size, Company Age, and Liquidity. The population in this research include Islamic banks in Indonesia in the period of 2013-2016. Purposive sampling was used and data were obtained from 36 observations in 9 Islamic Banks. The analytical technique used in this research was multiple linear regressions. The analysis results show that the awareness of Islamic banks to report their social responsibility is still low. Profitability has no positive effect on Islamic Social Reporting Disclosure. Bank size has a positive effect on Islamic Social Reporting Disclosure, while both Liquidity and Bank Age have a negative effect onIslamic Social Reporting Disclosure.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sri Wahyuni
PY  - 2018/07
DA  - 2018/07
TI  - Islamic Social Reporting Disclosure and Determinant Factors: Empirical Evidence from Islamic Banks in Indonesia
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 389
EP  - 392
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.107
DO  - 10.2991/amca-18.2018.107
ID  - Wahyuni2018/07
ER  -