Characteristics of the Sharia Supervisory Board (SSB) And Investment Account Holders (IAH) To Islamic Social Responsibility Disclosure (ISRD) In Islamic Banks

International Journal of Islamic Business and Economics (IJIBEC) Pub Date : 2022-11-30 DOI:10.28918/ijibec.v6i2.4509

Hirdinah Dewi Kenangsari, Falikhatun Falikhatun

{"title":"Characteristics of the Sharia Supervisory Board (SSB) And Investment Account Holders (IAH) To Islamic Social Responsibility Disclosure (ISRD) In Islamic Banks","authors":"Hirdinah Dewi Kenangsari, Falikhatun Falikhatun","doi":"10.28918/ijibec.v6i2.4509","DOIUrl":null,"url":null,"abstract":"This study was conducted to examine the effect of education level on Sharia Supervisory Board (SSB), financial and non-financial SSB, and Investment Account Holders (IAH) on Islamic Social Responsibility Disclosure (ISRD) using the control variable of firm size. The object of the research is Islamic banks in the four countries with the highest percentage of poor people in the selected regional division of Asia and Europe, namely Indonesia (Southeast Asia), Bangladesh (South Asia), Jordan (West Asia), and Turkey (Southeast Europe) which publish annual reports in 2013-2019. The results showed that SSB education level and firm size had a positive effect on ISRD, while financial and non-financial fields had no effect on ISRD. Meanwhile, IAH has a negative effect on ISRD. Practically, this research can provide consideration and input for Islamic Bank regulators in evaluating existing regulations. Future research is expected to add proxies for SSB characteristics and other variables in testing the effect of Islamic bank ISRD quality","PeriodicalId":112408,"journal":{"name":"International Journal of Islamic Business and Economics (IJIBEC)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Islamic Business and Economics (IJIBEC)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.28918/ijibec.v6i2.4509","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

Abstract

This study was conducted to examine the effect of education level on Sharia Supervisory Board (SSB), financial and non-financial SSB, and Investment Account Holders (IAH) on Islamic Social Responsibility Disclosure (ISRD) using the control variable of firm size. The object of the research is Islamic banks in the four countries with the highest percentage of poor people in the selected regional division of Asia and Europe, namely Indonesia (Southeast Asia), Bangladesh (South Asia), Jordan (West Asia), and Turkey (Southeast Europe) which publish annual reports in 2013-2019. The results showed that SSB education level and firm size had a positive effect on ISRD, while financial and non-financial fields had no effect on ISRD. Meanwhile, IAH has a negative effect on ISRD. Practically, this research can provide consideration and input for Islamic Bank regulators in evaluating existing regulations. Future research is expected to add proxies for SSB characteristics and other variables in testing the effect of Islamic bank ISRD quality

查看原文本刊更多论文

伊斯兰银行监事会(SSB)和投资账户持有人(IAH)对伊斯兰社会责任披露的特征

本研究以企业规模为控制变量，考察了伊斯兰教监事会(SSB)、金融和非金融监事会以及投资账户持有人(IAH)的教育水平对伊斯兰教社会责任披露(ISRD)的影响。研究对象是亚洲和欧洲选定区域划分中贫困人口比例最高的四个国家的伊斯兰银行，即印度尼西亚(东南亚)，孟加拉国(南亚)，约旦(西亚)和土耳其(东南欧)，这些国家在2013-2019年发布年度报告。结果表明，中小企业员工受教育程度和企业规模对企业自主创新发展有正向影响，而金融和非金融领域对企业自主创新发展没有影响。同时，IAH对ISRD有负向影响。在实践上，本研究可以为伊斯兰银行监管机构评估现有监管规定提供参考和投入。未来的研究预计将增加SSB特征和其他变量的代理来测试伊斯兰银行ISRD质量的影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Journal of Islamic Business and Economics (IJIBEC)

自引率

0.00%

发文量