DETERMINAN CAPITAL SIZE, DANA ZAKAT, DAN FIRM SIZE TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH PERIODE 2021 – 2024

DELLA, SAFIRA (2026) DETERMINAN CAPITAL SIZE, DANA ZAKAT, DAN FIRM SIZE TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH PERIODE 2021 – 2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

Abstract Islamic Social Reporting (ISR) disclosures on Islamic Commercial Banks in Indonesia are still relatively low and inconsistent, although assets and capital show significant growth. This study aims to find out and analyze whether capital size, Zakat Fund, and Firm Size affect Islamic Social Reporting (ISR) in Sharia Commercial Banks in Indonesia during the 2021–2024 period. This quantitative study uses secondary data sourced from the annual reports of banks registered with the Financial Services Authority (OJK). The analysis method used is data regression of the eviews software panel 13. The research population consists of 14 Sharia Commercial Banks. Through the Purposive sampling Technique, the final sample of 8 banks was obtained by observation for 4 years, resulting in 32 observations. The Fixed Effect Model is used as an estimation model. The results of the study show that capital size and firm size have a significant positive effect on ISR, while zakat funds do not have a significant effect. Simultaneously, all three variables affect ISR. These findings show that the company's capital capacity and scale drive the expansion of shariabased social disclosure, while reported zakat payments have not been the main driver of ISR quality.

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