Islamic Social Reporting in Indonesian Islamic Bank: A Systematic Literature Review

• 영문명: Islamic Social Reporting in Indonesian Islamic Bank: A Systematic Literature Review
• 발행기관: People & Global Business Association
• 저자명: Rita Wijayanti Y. Anni Aryani Doddy Setiawan
• 간행물 정보: 『Global Business and Finance Review』Vol.28 No.5, 82~98쪽, 전체 17쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2023.10.31

영문 초록

Purpose: This study aims to provide a systematic review of research on Islamic social reporting (ISR) in the context of Islamic banks in Indonesia. Design/methodology/approach: A total of 32 articles published in international journals indexed by Scopus and Indonesian journals indexed by the Science and Technology Index (SINTA) were selected using a mapping approach. Findings: This study found that most ISR research used a quantitative explanatory approach. Most of the ISR re-search uses legitimacy and stakeholder theory as a basis for exploring the phenomenon. The mapping shows that the profitability variable is mainly used as a determinant and consequence of ISR. Research limitations/implications: This study was conducted only for empirical research articles based on Scopus and SINTA 1 and 2 databases and is in business, management, and accounting research. These findings are expected to finalize the conceptual framework related to ISR, especially in Islamic companies in Indonesia, considering that Indonesia adheres to a dual board governance system. Originality/value: This paper has successfully mapped ISR research in its determinants and consequences in two different streams. ISR determinants are further analyzed in two groups, financial and non-financial.

목차

Ⅰ. Introduction

Ⅱ. Literature Review

Ⅲ. Research Method

Ⅳ. Results and Discussions

Ⅴ. Conclusion

References

키워드

Islamic Social Reporting Islamic Bank Indonesia Systematic Literature Review