Analysis Of Financial Ratios and Company Size As Determining Factors For Islamic Social Reporting Disclosure In Sharia Banks In Indonesia (Period 2015-2020)

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Quantitative analysis identifies factors affecting ISR disclosure in Indonesian Islamic banks, indicating integration of CSR is crucial.

Islamic social reporting disclosures are influenced by profitability and liquidity, showing that better financial health correlates with higher transparency.
Specifically, banks reporting strong profitability and clear liquidity are more likely to engage in extensive social responsibility activities.
Quantitative analysis using regression models on data from annual reports assessed these factors across Islamic banks in Indonesia from 2015 to 2020 through several financial ratios and firm size metrics. Most notably, this suggests larger and financially healthier banks emphasize their roles in social responsibility which could enhance stakeholder trust and legitimacy.

Maf’ul Taufiq (2024) studied this question.

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