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The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk, Islamic Corporate Governance, and Islamic Social Reporting have no effect on financial performance. Islamic Social Reporting cannot mediate the capital adequacy, financing risk, and Islamic Corporate Governance on financial performance. [ABSTRACT FROM AUTHOR]

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research. Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar. Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research. Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis. Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept. Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.

This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting

This study aims to determine the effect of Profitability Ratio, Liquidity Ratio, Company Size on Islamic Social Reporting (ISR) disclosure at Islamic Banks registered in JII for the 2018-2022 period. The data used in this study is secondary data with documentation data collection techniques and literature studies sourced from financial statements. Sample selection using purposive sampling method. The data analysis used was panel data regression with eviews 10. The results of this study show that the variables of Profitability Ratio proportioned by ROA and Company Size portioned by Total Assets have no effect on the disclosure of Islamic Social Reporting (ISR). Meanwhile, the variable Liquidity Ratio portioned by FDR has a negative and significant effect on the disclosure of Islamic Social Reporting (ISR). Then the results of this study show that ROA, FDR, and Company Size together or simultaneously have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).

This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.

The purpose of this study was to examine the effect of characteristics of the sharia supervisory board and sharia compliance on Islamic Social Reporting reporting with financial performance as a moderating variable on sharia compliance. The type of quantitative research with the sample used in this research is Sharia Commercial Banks in 2017-2022 with a total 80 samples. This study uses three stages of data analysis to determine the most appropriate multiple linear regression model. The tests carried out consisted of the Hausman test, the Breusch and Pagan multiplier test, and the Chow test. Based on these three models, it shows that this study will use the ordinary least square model. Then the diagnostic test, namely normality test, multicollinearity, heteroscedasticity. [ABSTRACT FROM AUTHOR]

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This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.

Examining the topic of Islamic Social Reporting and Financial Performance from previous research can provide opportunities for further research that is more diverse and innovative. So, to support this research, then mapping is done by analyzing previous research with identifying and analyzing similar research that is relevant in the field of sharia accounting, which discusses the topic of Islamic Social Reporting and Financial Performance. The aim of this research is to map research that is related to the field of sharia accounting. for publication in indexed journals. Scopus, Sinta 1, Sinta 2, Sinta 3, Sinta 4, Sinta 5, Sinta 6, Garuda, and DOAJ. This research uses a type of desk research, using bibliometric analysis methods. It was found that research on Islamic social reporting and financial performance had appeared since 2012. There are 34 articles that discuss topics related to Islamic Social Reporting and Financial Performance, these 34 articles are then explained in this study. 2019 was the peak of the number of published articles related to the topic of Islamic social reporting and financial performance with the highest number of 8 articles. Based on the results of the mapping and analysis of this research, it is concluded that islamic social reporting and financial performance research has begun to be widely studied from year to year and can be developed into topics related to sharia banking, islamic banking, profit sharing ratios, islamic corporate governance, and sharia compliance. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of the Islamicity performance index on financial performance through Islamic social reporting as a moderating variable. This research uses quantitative methods. This study used purposive sampling to take samples from a total population of 18 Islamic commercial banks (ICB) to obtain five representative ICB samples. The data source uses secondary data in the form of information originating from the official ICB website. Data analysis used multiple linear regression and moderated regression analysis (MRA). The results showed that the zakat performance ratio, Islamic income vs. non-Islamic income ratio, and Islamic social reporting did not affect financial performance. However, the profit-sharing ratio has a significant effect on financial performance. Islamic social reporting can moderate the effect of the profit-sharing ratio on financial performance. However, Islamic social reporting cannot moderate the variable zakat performance ratio and Islamic income vs. non-Islamic income ratio on financial performance. This research can complement existing research and be a reference for ICB management disclosing information to stakeholders by applying Sharia principles.

Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value. Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable. Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm value. Implication - Sharia companies listed in the Jakarta Islamic Index are expected to focus on Islamic principles in carrying out activities including in social aspects to increase company value as part of the company's strategy. Originality - This study combines the ISR disclosure index from several previous researchers to measure ISR disclosure in Islamic companies.

Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting dengan komisaris independen sebagai variabel moderating. Sampel penelitian ini adalah bank umum syariah di Indonesia tahun 2016-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa debt equity ratio berpengaruh positif terhadap islamic social reporting. Kinerja keuangan, ukuran perusahaan dan kepemilikan institusional tidak berpengaruh terhadap islamic social reporting. Setelah melakukan uji moderated regression analysis menunjukkan komisaris independen dapat memoderasi pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting.

This study examines the effects of profitability, leverage, and Islamic social reporting (ISR) on firm value. This study uses explanatory research with a quantitative approach. The population in this study is all companies from the basic and chemical industry sectors listed on the Indonesian Syariah Stock Index in consecutive years reporting financial statements for 2017-2021. Saturated sampling is selected as the sampling method, and documentation is used to collect data. The data were analyzed using path analysis with the help of IBM-SPPS-21. The results showed that profitability significantly affects firm value, while leverage does not significantly affect firm value. Profitability significantly affects ISR reporting, whereas influence does not affect ISR reporting. ISR reporting can increase the value of a company. ISR reporting can mediate the relationship between profitability and firm value. However, ISR reporting cannot mediate the impact of leverage on firm value. The findings of this study suggest that to maximize returns, it is necessary to pay attention to the company's profitability, the proportion of leverage used, and the company's ISR reporting. [ABSTRACT FROM AUTHOR]

This study aims to determine the contribution of green banking to integrated Sharia Maqasid- based performance and to reveal whether social performance with Islamic Social Reporting (ISR) disclosure strengthens the relation between green banking and integrated Sharia Maqasid-based performance. We evaluated the research model using the PLS algorithm and then carried out hypothesis testing. Then, using the purposive sampling method, 130 data were collected from 26 Sharia Banks, 9 Sharia Banks in Indonesia and 16 Sharia Banks in Malaysia, from 2018 to 2022. We find that Green Banking positively affects Integrated Maqasid Al-Shariah Performance Measures, and ISR hurts Integrated Maqasid Al-Shariah Performance Measures. Furthermore, the disclosure of ISR strengthens the effect of Green Banking on performance based on integrated Sharia Maqasid. However, no bank has a high score and fully meets the requirements for green banking, Islamic Social Reporting, and performance based on integrated Maqasid Sharia. Therefore, Islamic banks in Indonesia and Malaysia need to maximize the expansion of green banking, Islamic Social Reporting, and performance based on integrated Sharia Maqasid

Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Reporting Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it is only based on the amount of disclosure, the way to minimize it is to focus on the quality of social Islamic disclosure. The purpose of this study was to analyze empirically the effect of financial performance (ROA), Innovation Disclosure (ID) and Good Governance Business Sharia (GGBS) on Islamic Social Disclosure (ISR). This study uses moderated regression analysis (MRA) with e-views 11. The sample used is a banking company registered with the financial services authority (OJK). The results of this study indicate that ROA has no effect on ISR, while the other variables, namely ID and GGBS, have an effect on ISR. The results of this research have practical implications, namely the practice of sharia governance and innovation is a part that needs to be strengthened to encourage management to improve the quality of ISR disclosure. In terms of theoretical implications, the results of this research become literature that can contribute to the development of the ISR research model.

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosures on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the 2011-2020 period. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses panel data linear regression analysis as a data analysis tool. The statistical tool used was Eviews 9. The results showed that disclosure of Islamic social reporting had a significant positive effect on return on assets (ROA) with a prob value of 0.0102 or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase. [ABSTRACT FROM AUTHOR]

Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial statements of 11 Indonesian Islamic commercial banks registered with the financial services authority (OJK) from 2014 to 2019. The research sample used 5 Indonesian Islamic commercial banks registered with the OJK and published from 2014 to 2019, using a purposive sampling technique. The data analysis technique with panel data was processed using EViews 10. The results showed that company age significantly affected Islamic social reporting disclosures; company size and profitability did not affect Islamic social reporting disclosures. The research has practical implications and contributes to the fulfillment of investor confidence and the accountability of Islamic companies to stakeholders to manage public fund investments according to sharia principles and sharia compliance standards.

Islamic banking is an institution that works to carry out company activities in accordance with sharia principles. Islamic banking needs to measure financial performance in the post-covid-19 period. The ratios that can be used to measure financial performance are Islamicity Performance Index and Islamic Social Reporting. This study aims to analyze the effect of the Islamicity Performance Index and Islamic Social Reporting on the financial performance of Islamic banking in Indonesia after COVID-19. This type of research is quantitative. The sample used is in 2020-2021 totaling 11 samples. The data analysis technique used is panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that the Islamicity Performance Index and Islamic Social Reporting shows that there is a significant effect on Financial Performance.

Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.

This study aims to explore social reporting by Islamic banks (IB) (referred to as Islamic social reporting, ISR, hereafter) through two streams, i.e., its determinants and consequences on firm performance. Using annual report data from 90 samples of the world's IB from 2016–2020, this study focuses on the sharia governance implementation through the role of the Sharia Supervisory Board (SSB). The SSB was measured by individual characteristics and IG-Score, representing a combination of dichotomous characteristics of the SSB, which have not been encountered in previous studies. Firm performance as a consequence of disclosure was determined by a more comprehensive approach based on accounting and the stock market. The study's findings demonstrate the SSB's beneficial influence on ISR, suggesting that the presence of an SSB can promote ISR practices. Social reporting has been found to have a negative impact on ROA, but it has a positive impact on MTBV and Tobin's Q. The data suggest that while voluntary reporting practices may cause a short-term decline in profitability, they can have a positive impact on an enterprise's long-term value. [ABSTRACT FROM AUTHOR]

This study investigates Islamic social reporting as an intervening variable between Islamic corporate governance to firm value. The method used purposive sampling with the samples of 11 sharia banks listed on Bursa Malaysia and Indonesia in 2012-2016. The analysis used path analysis with warp partial least square to examine the mediation effect of Islamic social reporting. Indicators for measuring Islamic corporate governance used accountability, transparency, responsibility, and fairness. Indicators measured firm value using price to book value ratio and price to earnings ratio. Indicators for measuring Islamic social reporting used investment and finance, products and services, labor, community, environment, and corporate governance. The results described Islamic corporate governance had a significant positive effect on firm value. Islamic corporate governance showed a significant positive impact on Islamic social reporting. Islamic social reporting had a significant negative effect on firm value, so it is concluded that Islamic social reporting is unable to mediate between the influence of Islamic corporate governance on firm value. This confirms that sharia banking with good Islamic corporate governance would improve Islamic social reporting and firm value, while Islamic social reporting runs well could not respond to investors as information needed in decision making to increase firm value.

Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam. Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social Reporting Abstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam. Kata kunci: Islamic social reporting, board of commissioners, bank syariah

Many previous studies still examine the Islamic maqashid index as a performance measurement system. This collaborative research uses the maqashid sharia index in another perspective as a determinant that influences the level of Islamic social reporting. In addition, Islamic governance and Islamic social reporting were used in this study. The novelty offered from this study is on the research model which includes financial determinants and non-financial determinants of Islamic social reporting. Financial determinants in this study use profitability, company size, and age of the company. The non-financial determinants include Islamic governance and maqashid sharia index. This study aims to obtain empirical evidence about the influence of Islamic governance, maqashid sharia index, and financial performance on Islamic social reporting. The object of research is 11 Islamic banks in Indonesia in the period 2015-2018. The data analysis technique uses Partial Least Square with SmartPLS version 3 software by applying convergent validity, discriminant validity, reliability and hypothesis testing. The research findings show that the Maqashid Syariah index and financial performance influence the level of Islamic social reporting. The better the maqashid Syariah index the wider the level of social reporting. The stronger effect produced by financial performance on the level of social reporting. In contrast, Islamic governance does not affect the maqashid Sharia index and Islamic social reporting.