Islamic Governance Score, Profitability, Leverage, Sharia Securities Issuance, and Capital Adequacy on Islamic Social Reporting Disclosure

Analyzing whether Islamic Governance Score (IGS), Profitability, Leverage, Sharia Securities Issuance, and Capital Adequacy affect Islamic Social Reporting (ISR) Disclosure by Islamic commercial banks in Indonesia.
Sample : PT Bank Muamalat Indonesia, PT Bank Aceh Syariah, PT Bank Syariah Indonesia, Tbk, PT Bank Panin Dubai Syariah, Tbk, and PT Bank Aladin Syariah, Tbk
- IGS indicator : (Wijayanti & Setiawan, 2022)
- Profitability : ROA
- Leverage : DER
- Sharia securities : Number of sharia securities issued (sukuk, certificates, or mutual funds)
- Capital adequacy : CAR
- ISR indicator : (Othman & Thani, 2010)
Hypothesis :
H1: Islamic Governance Score (IGS) positively affects Islamic Social Reporting disclosure.
H2: Profitability does not affect on Islamic Social Reporting disclosure.
H3: Leverage negatively affects Islamic Social Reporting disclosure.
H4: The issuance of sharia securities positively affects Islamic Social Reporting disclosure.
H5: Capital adequacy does not affect Islamic Social Reporting disclosure.
Results : Islamic Governance Score positively and significantly affect ISR disclosure. Profitability, leverage, and issuance of sharia securities do not affect ISR disclosure. Capital adequacy negatively affect ISR disclosure.