Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023)

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Analysis of the Effect of Debt Equity Ratio and Debt Asset Ratio on Islamic Social Reporting in Islamic Banks

Authors
Muhammad Ridwan Mulki1, Arini Lestari Sugiarti1, Aulia Cahya Prasaja1, Neng Hasnah Siti Aminah1, Elis Mediawati1, *
1Indonesia University of Education, Bandung, Indonesia
*Corresponding author. Email: elis.mediawati@upi.edu
Corresponding Author
Elis Mediawati
Available Online 26 June 2024.
DOI
10.2991/978-94-6463-443-3_20How to use a DOI?
Keywords
Debt to Equity Ratio; Debt to Asset Ratio; Islamic Social Reporting; Islamic banks
Abstract

This research provides an overview of the relationship between Debt Equity Ratio (DER) and Debt Asset Ratio (DAR) with Islamic Social Reporting (ISR) in the context of Islamic financial institutions. This study aims to analyse the effect of DER and DAR on the level of ISR disclosure by Islamic banks as one of the Islamic financial institutions. The research method used is regression analysis using financial data and financial statements from Islamic banks. The results showed that DER significantly influences ISR disclosure, while DAR has no significant influence. These results suggest that the level of dependence of Islamic banks on debt affects their disclosures related to social and environmental responsibility. This study provides important insights for Islamic financial institutions in managing their capital structure to achieve sustainable and ethical business practices.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
26 June 2024
ISBN
978-94-6463-443-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-443-3_20How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Ridwan Mulki
AU  - Arini Lestari Sugiarti
AU  - Aulia Cahya Prasaja
AU  - Neng Hasnah Siti Aminah
AU  - Elis Mediawati
PY  - 2024
DA  - 2024/06/26
TI  - Analysis of the Effect of Debt Equity Ratio and Debt Asset Ratio on Islamic Social Reporting in Islamic Banks
BT  - Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023)
PB  - Atlantis Press
SP  - 130
EP  - 140
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-443-3_20
DO  - 10.2991/978-94-6463-443-3_20
ID  - Mulki2024
ER  -