Redirigiendo al acceso original de articulo en 24 segundos...
ARTÍCULO
TITULO

The Role of Board of Commissioners in Islamic Social Reporting

Luluk Muhimatul Ifada    
Chrisna Suhendi    
Rustam Hanafi    

Resumen

Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam.  Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social ReportingAbstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam.Kata kunci: Islamic social reporting, board of commissioners, bank syariah

 Artículos similares

       
 
Cristina Gaio and Tiago Cruz Gonçalves    
Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably debated... ver más

 
Darus Altin,(Universitas Bangka BelitungIndonesia)Ridwan Nurazi,(Bengkulu UniversityIndonesia)Fitri Santi,(Bengkulu UniversityIndonesia)Syaiful Syaiful,(Bengkulu UniversityIndonesia)     Pág. 57 - 63
Goals of this research to prove influence board_diversity on the risk-taking behaviour of Indonesian banks. Sample is used 53 bank commercial with periode from 2000-2018. We find  effect positive from board diversity on risk taking commercial bank i... ver más

 
Pedro Manuel Nogueira Reis and António Pedro Soares Pinto    
This paper investigates how bank characteristics (market share, principal shareholders, profitability, and size), and the gender of the company?s board members, along with their supervisory abilities, influence the firm?s performance, cost of debt, and l... ver más

 
Wajih Abbassi, Ahmed Imran Hunjra, Suha Mahmoud Alawi and Rashid Mehmood    
Corporate governance plays a significant role in the value of shareholders and share prices, hence stock market liquidity is affected. Previous research has mainly focused on the issue in developed markets, whereas in developing countries there is a need... ver más

 
Panagiotis E. Dimitropoulos and Konstantinos Koronios    
The scope of this study is to examine the impact of board gender diversity on corporate cash-holding decisions within the European sport and leisure sector. A sample of 125 unique firms was selected for the period from 2008 to 2019, and analysis was perf... ver más