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Exploring the Impact of Profitability, Leverage, and Firm Size on Islamic Social Reporting Disclosure: A Moderation Analysis of the Sharia Supervisory Board

Islamic Economics and Finance Journal · Vol. 1 No. 1 (2025) · pp. 50–64

Published
2025-05-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Islamic Social Reporting Disclosure is a form of corporate social responsibility reporting with sharia principles that is used to disclose social responsibility not only to stakeholders, but also to the community as a benchmark for the implementation of social performance of a sharia bank. However, the condition that occurs is that the disclosure of social responsibility in sharia banking is still low. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size on Islamic social reporting disclosure and sharia supervisory board as a moderating variable. The population used in this study is Islamic Commercial Banks (BUS) in Indonesia from 2017 to 2021, which is 13 BUS. The sampling technique used in this study is the purposive sampling technique with panel data type and using unbalanced data, obtaining 13 BUS with 58 data analysis units. This study applies descriptive analysis methods and inferential statistical analysis through panel data regression analysis and Moderated Regression Analysis (MRA). The data is processed using Eviews 10 software. The best model used in this research is the Random Effect Model (REM). The results of this study indicate that profitability has a significant negative effect and leverage does not have a significant effect on Islamic social reporting disclosure. Firm size has a positive and significant effect on Islamic social reporting disclosure. The Sharia supervisory board is unable to strengthen the influence of leverage and firm size on Islamic social reporting disclosure. However, the Sharia supervisory board is able to strengthen the influence of profitability on Islamic social reporting disclosure.

Keywords

Collaboration network of the authors

40 authors · 51 co-authorship links · showing the 40 most connected

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  • Mercu Buana University
  • Affiliation unknown
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Co-authorOrganisationJoint articles
Surya RaharjaAffiliation unknown2
Niken Lady JunitaAffiliation unknown2
Prabowo Yudo JayantoAffiliation unknown2
Ahmad SehabuddinAffiliation unknown2
Abdul RohmanAffiliation unknown1
Ajeng Pangestuning PurwokoAffiliation unknown1
Bestari Dwi HandayaniAffiliation unknown1
Nanik Sri UtaminingsihAffiliation unknown1
Rizki Aulia RachmanAffiliation unknown1
Slamet RiyadiMercu Buana University1
Febrica Dewi ParamitaAffiliation unknown1
Mirza Nurdin NugrohoAffiliation unknown1
Rosyiqoh Haida LutfianaAffiliation unknown1
Sendyvia CandraAffiliation unknown1
Zayyinatul KhasanahAffiliation unknown1
Amanda Kyka MarharaniAffiliation unknown1
Yasin FadilAffiliation unknown1
Azizatul LaeliAffiliation unknown1
Dita MuktiningtyasAffiliation unknown1
Rizki RahmawatiAffiliation unknown1
Oki PrasantiAffiliation unknown1
Rauf Alvian PrasetyaAffiliation unknown1
Jalu Wicaksono ArdiAffiliation unknown1
Shinta WijayaningsihAffiliation unknown1
Margunani MargunaniAffiliation unknown1
Siti Fiki IkmahAffiliation unknown1
Tuti OktavianiAffiliation unknown1
Azizatul FikriyahAffiliation unknown1
Sri Rizky RahayuningtyasAffiliation unknown1
Dwi LestariAffiliation unknown1
Retno Ariyani Puji LestariAffiliation unknown1
Sari WidyastutiAffiliation unknown1
Nur BarokahAffiliation unknown1
Ika WahyuningsihAffiliation unknown1
Widiyanto WidiyantoAffiliation unknown1
T. A. P. AuliaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/isefin/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Exploring the Impact of Profitability, Leverage, and Firm Size on Islamic Social Reporting Disclosure: A Moderation Analysis of the Sharia Supervisory Board</dc:title>
	<dc:creator xml:lang="en">Fatikhatul Uza, Feti</dc:creator>
	<dc:creator xml:lang="en">Yulianto, Agung</dc:creator>
	<dc:creator xml:lang="en">Mustofa, Ubaedul</dc:creator>
	<dc:creator xml:lang="en">Wiraz, Nayla</dc:creator>
	<dc:subject xml:lang="en">Firm Size, Islamic Social Reporting Disclosure, Leverage, Profitability, Sharia Supervisory Board. </dc:subject>
	<dc:description xml:lang="en">Islamic Social Reporting Disclosure is a form of corporate social responsibility reporting with sharia principles that is used to disclose social responsibility not only to stakeholders, but also to the community as a benchmark for the implementation of social performance of a sharia bank. However, the condition that occurs is that the disclosure of social responsibility in sharia banking is still low. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size on Islamic social reporting disclosure and sharia supervisory board as a moderating variable. The population used in this study is Islamic Commercial Banks (BUS) in Indonesia from 2017 to 2021, which is 13 BUS. The sampling technique used in this study is the purposive sampling technique with panel data type and using unbalanced data, obtaining 13 BUS with 58 data analysis units. This study applies descriptive analysis methods and inferential statistical analysis through panel data regression analysis and Moderated Regression Analysis (MRA). The data is processed using Eviews 10 software. The best model used in this research is the Random Effect Model (REM). The results of this study indicate that profitability has a significant negative effect and leverage does not have a significant effect on Islamic social reporting disclosure. Firm size has a positive and significant effect on Islamic social reporting disclosure. The Sharia supervisory board is unable to strengthen the influence of leverage and firm size on Islamic social reporting disclosure. However, the Sharia supervisory board is able to strengthen the influence of profitability on Islamic social reporting disclosure.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-05-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/isefin/article/view/22197</dc:identifier>
	<dc:source xml:lang="en">Islamic Economics and Finance Journal; Vol. 1 No. 1 (2025); 50-64</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/isefin/article/view/22197/3949</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Islamic Economics and Finance Journal</dc:rights>
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