Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Islamic Social Reporting (ISR) terhadap kinerja keuangan Bank Umum Syariah di Indonesia periode 2020-2024 dengan dewan pengawas syariah sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan Bank Umum Syariah melalui situs resmi masing- masing perusahaan. Populasi penelitian terdiri dari 14 Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK). Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 10 Bank Umum Syariah sebagai sampel penelitian. Analisis data diuji menggunakan metode regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa pengungkapan Islamic Social Reporting berpengaruh positif dan signifikan terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA). Selain itu, karakteristik kompetensi atau latar belakang pendidikan dewan pengawas syariah di bidang ekonomi dan bisnis tidak terbukti mampu memoderasi hubungan pengungkapan Islamic Social Reporting terhadap kinerja keuangan pada Bank Umum Syariah di Indonesia.

Kata Kunci: Kinerja Keuangan, Islamic Social Reporting, Dewan Pengawas
Syariah.

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosure on the financial performance of Islamic Commercial Banks in Indonesia during the 2020-2024 period, with the Sharia Supervisory Board as a moderating variable. This study employs a quantitative approach using secondary data obtained from the annual reports of Islamic Commercial Banks through their respective official websites.The study population consists of 14 Islamic Commercial Banks(ICBs) registered with the Financial Services Authority (FSA). The sample was selected using purposive sampling, resulting in 10 Islamic Commercial Banks as the research sample. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 13 software. The results indicate that Islamic Social Reporting disclosure has a positive and significant effect on financial performance, as proxied by Return on Assets (ROA). In addition, the competency characteristics or educational backgrounds of the Sharia Supervisory Board in the fields of economics and business were not proven to moderate the relationship between Islamic Social Reporting disclosure and financial performance in Islamic Commercial Banks in Indonesia. Keywords: Financial Performance, Islamic Social Reporting, Sharia Supervisory Board.