Factors that Influence Islamic Social Reporting

Islamic banking is the largest sector in the Islamic financial industry. The development of Sharia banking must also be accompanied by accountability that is implemented correctly, both accountability to fellow humans and accountability to Allah SWT. One form of accountability is social responsibility, or what can be called Islamic Social Reporting (ISR). This accountability can make relationships between people better because it reflects caring. Implementing an attitude of caring and helping each other is by assisting such as zakat, infaq and alms, which are included in the ISR indicators. The Sharia Supervisory Board and Customer Pressure are some of the reasons for Islamic banks to express and carry out social responsibility. The research aims to identify how much influence the size of the Sharia Supervisory Board has on ISR and the influence of Customer Influence on ISR. The explanatory research method used in this research is a quantitative approach. The research data were analyzed using panel data regression analysis. The research sample was 27 Indonesian and Malaysian Sharia banks in 2019 and 2020. The research results showed that the size of the Sharia Supervisory Board had a positive effect on ISR, and Customer Influence had a positive effect on ISR.