THE EFFECT OF MEASUREMENT OF SHARIA SUPERVISORY BOARD’S SIZE, PROFITABILITY, THE COMPOSITION BOARD OF INDEPENDENT COMMISSIONERS AND SIZE OF THE BOARD OF COMMISSIONERS ON ISLAMIC SOCIAL REPORTING

Rina, Mudjiyanti and Alfini, Rahmaninda (2018) THE EFFECT OF MEASUREMENT OF SHARIA SUPERVISORY BOARD’S SIZE, PROFITABILITY, THE COMPOSITION BOARD OF INDEPENDENT COMMISSIONERS AND SIZE OF THE BOARD OF COMMISSIONERS ON ISLAMIC SOCIAL REPORTING. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

This study aimed to examine the effect of Sharia Supervisory Board‘s Size, profitability, independent commisioner board composition and commisioner board‘s size towards Islamic social reporting. The dependent variable in this study is Islamic social reporting., while independent variables are the size of sharia supervisory board, profitability, independent commisioners board composition and commisioners board‘s size. Populations in this study are all Sharia Commercial Bank in Indonesia during 2012-2016 periods. The sample used purposive sampling method used obtained 43 samples observation. Data analysis method used is multiple linear regression analysis. The result of analysis shown that profitability (ROA) and independent commisioners board composition have significant effects toward Islamic social reporting. Meanwhile, the size of the sharia supervisory board and board of commisioners have no significant effects toward Islamic social reporting.

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