September 20, 2025Open Access

Determination of Islamic social responsibility disclosure in Indonesian sharia commercial banks

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Authors

YAYudhistira ArdanaUniversitas Muhammadiyah Metro GNGustika NurmaliaUniversitas Islam Negeri Raden Intan Lampung

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Implication

This analysis shows that bank size and financing to deposit ratio impact Islamic social reporting in sharia banks, highlighting the role of resource visibility.

Key Points

Islamic social reporting disclosure is significantly influenced by bank size and financing to deposit ratio, indicating resource visibility matters more than financial performance.
The financing to deposit ratio positively impacts Islamic social reporting, while return on assets and return on equity do not significantly influence disclosure.
The analysis employs regression on static panel data from eight sharia commercial banks during 2019-2023, ensuring a comprehensive view of ISR disclosure factors.
Regulators should promote ISR transparency, especially in large banks, suggesting Islamic banks need a more strategic approach to integrating social responsibility.

Cite This Study

Ardana et al. (2025) studied this question.

synapsesocial.com/papers/68d46aa631b076d99fa6749c https://doi.org/10.20885/efbr.vol2.iss1.art4

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Implication

This analysis shows that bank size and financing to deposit ratio impact Islamic social reporting in sharia banks, highlighting the role of resource visibility.

Determination of Islamic social responsibility disclosure in Indonesian sharia commercial banks

Discussion

Member takes

Implication

Key Points

Cite This Study

Determination of Islamic social responsibility disclosure in Indonesian sharia commercial banks

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider