Determinants of Islamic Social Reporting in Indonesia and Malaysia

DOI

10.2991/apbec-18.2019.11How to use a DOI?

Keywords

Islamic social reporting, disclosure, determinants, legal origin, common law, civil law

Abstract

This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that a bank’s size and age positively affect ISR disclosure level. Profitability negatively affects ISR disclosure level, and the number of Sharia Supervisory Boards did not affect ISR disclosure level. Legal origin affects ISR disclosure levels. It was also observed that banks in common law countries have a higher disclosure level than banks in civil law countries.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ain Hajawiyah
AU  - Dodik Siswantoro
AU  - Miranti Kartika Dewi
PY  - 2019/07
DA  - 2019/07
TI  - Determinants of Islamic Social Reporting in Indonesia and Malaysia
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 72
EP  - 77
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.11
DO  - 10.2991/apbec-18.2019.11
ID  - Hajawiyah2019/07
ER  -