Pengaruh Board Composition Terhadap ISR Disclosure dengan Board of Directors’ Accounting Expertise sebagai Variabel Moderasi
DOI:
https://doi.org/10.35473/jibaku.v6i2.5091Keywords:
Islamic Social Reporting Disclosure, Board Composition, Board Of Directors Accounting Expertise, Tata Kelola Perusahaan, TransparansiAbstract
This study is motivated by the suboptimal implementation of transparency and accountability principles in Islamic Social Reporting (ISR) disclosure among companies included in the Islamic stock index. In addition, previous studies have produced mixed findings, indicating the need for further investigation into the factors influencing the level of ISR disclosure. This study aims to analyze the effect of Board Composition on Islamic Social Reporting Disclosure (ISR) and examine the role of Board of Directors’ Accounting Expertise as a moderating variable in companies listed on the Jakarta Islamic Index 70 (JII70) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ annual reports. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that Board Composition has a positive and significant effect on ISR disclosure, with a coefficient of 0.085706 and a probability value of 0.0008. Furthermore, Board of Directors’ Accounting Expertise moderates this relationship, with a coefficient of 0.040726 and a probability value of 0.0435.
Abstrak
Penelitian ini dilatarbelakangi oleh belum optimalnya penerapan prinsip transparansi dan akuntabilitas dalam pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang tergabung dalam indeks saham syariah. Selain itu, hasil penelitian terdahulu masih menunjukkan temuan yang beragam sehingga diperlukan kajian lebih lanjut mengenai faktor yang memengaruhi tingkat pengungkapan ISR. Penelitian ini bertujuan untuk menganalisis pengaruh Board Composition terhadap Islamic Social Reporting Disclosure (ISR) serta menguji peran moderasi Board of Directors’ Accounting Expertise pada perusahaan yang terdaftar dalam Jakarta Islamic Index 70 (JII70) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Board Composition berpengaruh positif dan signifikan terhadap pengungkapan ISR dengan koefisien 0,085706 dan probabilitas 0,0008. Selain itu, Board of Directors’ Accounting Expertise mampu memoderasi hubungan tersebut dengan koefisien 0,040726 dan probabilitas 0,0435.
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