Islamic Social Reporting sebagai Cermin Transparansi Bank Syariah di Indonesia

AbstractThis study aims to analyze the level of Islamic Social Reporting (ISR)disclosure among Islamic commercial banks in Indonesia and to identifythe factors influencing its variation. Using a quantitative explanatoryapproach, this research employs secondary data obtained from theannual and sustainability reports of ten Islamic commercial banks duringthe 2020–2023 period. The ISR index used is based on Othman et al.(2009), which includes six dimensions: finance and investment, productsand services, employees, community, environment, and corporategovernance. The data were analyzed using multiple linear regression toexamine the effect of firm size, profitability, leverage, and Islamicgovernance on ISR disclosure. The results reveal that firm size has asignificant positive effect on ISR disclosure, while profitability andleverage do not show significant effects. Interestingly, Islamicgovernance, measured by the size of the Sharia Supervisory Board, showsa negative effect. These findings suggest that larger banks tend todisclose more ISR information due to greater public scrutiny andresources. Theoretically, this research contributes to the developmentof Islamic accounting literature by reinforcing ISR as a reflection oftransparency and accountability in Islamic financial institutions.Practically, it encourages policymakers and practitioners to strengthenISR implementation as part of sustainable governance in Islamic banking.Keywords: Islamic Social Reporting, Islamic Banking, Firm Size,Profitability, Islamic Governance