The Role of Board of Commissioners in Islamic Social Reporting

Luluk Muhimatul Ifada    
Chrisna Suhendi    
Rustam Hanafi    


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

Dan Lin,Lu Lin     Pág. 18 - 24
This study examines the influence of corporate governance on dividend policy based on a sample of Canadian firms listed on the S&P/TSX composite index during 2009-2012. The results show that firms with better governance quality, measured by the governanc... ver más

Hamdan Abdul Hafidh Al-Farsi     Pág. 87 - 95
This paper assesses  the  level of adoption and implementation of enterprise risk management (ERM) in Oman publicly listed companies and explores the influence of Chief Risk Officer (CRO) on ERM effectiveness. The data was collected using a str... ver más

Mary Jane Lenard,E. Anne York,Bing Yu     Pág. 60 - 66
The board of trustees of a postsecondary educational institution has a similar role to a corporate board of directors.  Trustees must represent stakeholder interests, have a role in governance, and are responsible for the continued financial success... ver más

Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan     Pág. 309 - 318
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab... ver más

James Fowler    
A rapid deterioration in British railways? financial results around 1900 sparked an intense debate about how productivity might be improved. As a comparison it was noted that US railways were much more productive and employed far more detailed statistica... ver más