Pengaruh Profitabilitas, Ukuran Dewan Pengawas Syariah, dan Kepemilikan Institusional terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia

Aim: This study aims to analyze the effects of profitability, Sharia Supervisory Board (SSB) size, and institutional ownership on Islamic Social Reporting (ISR) disclosure in Islamic Commercial Banks in Indonesia during the 2021–2024 period. Method: This study employs a quantitative approach using secondary data obtained from the annual reports and Good Corporate Governance (GCG) reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The sample was selected using purposive sampling. Panel data regression analysis was conducted using EViews 12, with the Chow, Hausman, and Lagrange Multiplier tests employed to determine the most appropriate estimation model. Results: The results indicate that profitability and institutional ownership have a positive but insignificant effect on ISR disclosure. In contrast, the size of the Sharia Supervisory Board has a positive and significant effect on ISR disclosure (prob. 0.0027). Simultaneously, the three independent variables have a significant effect on ISR disclosure (F-statistic = 4.614848; prob. = 0.007152). The Adjusted R² value of 0.1977 indicates that 19.77% of the variation in ISR disclosure is explained by the three variables, while the remaining variation is attributable to other factors outside the model.Conclusion/Novelty/Implications: These findings highlight the strategic role of the Sharia Supervisory Board in enhancing transparency and social accountability in Islamic banking. The novelty of this study lies in its use of the 2021–2024 period, which represents the post-merger conditions of Bank Syariah Indonesia and the ongoing digital transformation of Islamic banking. The findings imply the need to strengthen Sharia governance and enhance the role of the Sharia Supervisory Board to improve the quality of ISR disclosure. Future research is recommended to incorporate additional variables, such as firm size, leverage, audit committee characteristics, and ESG implementation.