Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

ABSTRACT This study aimed to investigate the impact of Sharia Supervisory Board (SSB) on Islamic Social Responsibility (ISR) by Commercial Banks in Indonesia. Secondary data were collected from annual reports 14 Indonesia 2010 2020, resulting 125 firm-year data. A panel regression was applied analyze The analysis results show that SSB age, cross-membership, and meeting frequency have a positive effect ISR, whereas size has negative effect. However, this did not manage support qualifications (Ph.D.) expertise ISR. findings imply needs increase meetings improve its supervisory function over Shariah banks' management, including encouraging more comprehensive ISR disclosure. contribution research is focuses characteristics using Enterprise Theory (SET) provide better understanding how these factors influence implementation sharia context. Keywords: Characteristics, Reporting, Bank, ABSTRAK Tujuan dari penelitian ini adalah untuk menyelidiki dampak terhadap Reporting oleh Bank Umum Syariah di Data sekunder dikumpulkan laporan tahunan sejak hingga menghasilkan firm-year. Regresi diterapkan menganalisis Hasil analisis menunjukkan bahwa usia SSB, lintas keanggotaan, dan frekuensi pertemuan berpengaruh positif pada sedangkan ukuran negatif. Namun hasil tidak mendukung pengaruh kualifikasi keahlian Temuan menyiratkan DPS perlu meningkatkan dalam rangka fungsi pengawasan manajemen bank syariah, termasuk mmendorong pengungkapan yang lebih komprehensif. kontribusi yaitu Penelitian memfokuskan karakteristik dengan menggunakan memberikan pemahaman baik tentang bagaimana faktor-faktor tersebut mempengaruhi pelaksanaan konteks syariah. Kata Kunci: Karakteristik Dewan Pengawas Syariah, Pelaporan Sosial, REFERENCES Abdullah, W. A. W., Percy, M., & Stewart, J. (2013). Shari’ah disclosures Malaysian Indonesian banks governance system. 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