The Effect of Education (Tahzibul Fard), Justice (‘Adl), and Welfare (Maslahah) on Islamic Social Reporting Disclosure at Sharia Banks

Salman, Kautsar Riza (2019) The Effect of Education (Tahzibul Fard), Justice (‘Adl), and Welfare (Maslahah) on Islamic Social Reporting Disclosure at Sharia Banks. In: International Conference on Business, Economics and Finance (ICBEF) 2019, 31 Juli - 1 Agustus 2019, Universiti Brunei Darussalam (UBD).

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Abstract

Islamic Social Reporting is one of the ways to measuring social performance for sharia entities issued by Accounting And Auditing Organization for Islamic Financial Institutions (AAOIFI). This index is suitable to be applied for Sharia Banking. This study aims to prove empirically the effect of Maqashid Sharia Index i.e. Education (Tahzibul Fard), Justice (‘Adl), and Welfare (Maslahah) on Islamic Social Reporting Disclosure. The sample of this study uses sharia banks in Indonesia. The study period is 7 years (2011-2017). Determination of samples in this study using purposive sampling method. The analysis technique in this study are descriptive analysis and partial least square analysis. The results of this study show that Education (Tahzibul Fard) and Justice (‘Adl) are effect on Islamic Social Reporting Disclosure. Welfare (Maslahah) does not effect on Islamic Social Reporting Disclosure because there are several sharia Banks that do not allocate zakat, have negative profits(loss) and investment in riil sector is very small so the value of welfare (Maslahah) is low.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 29 Apr 2020 03:19
Last Modified: 03 Dec 2020 03:10
URI: http://eprints.perbanas.ac.id/id/eprint/6680

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