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Analysis of the Effect of Debt Equity Ratio and Debt Asset Ratio on Islamic Social Reporting in Islamic Banks

In: Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023)

Author

Listed:
  • Muhammad Ridwan Mulki

    (Indonesia University of Education)

  • Arini Lestari Sugiarti

    (Indonesia University of Education)

  • Aulia Cahya Prasaja

    (Indonesia University of Education)

  • Neng Hasnah Siti Aminah

    (Indonesia University of Education)

  • Elis Mediawati

    (Indonesia University of Education)

Abstract

This research provides an overview of the relationship between Debt Equity Ratio (DER) and Debt Asset Ratio (DAR) with Islamic Social Reporting (ISR) in the context of Islamic financial institutions. This study aims to analyse the effect of DER and DAR on the level of ISR disclosure by Islamic banks as one of the Islamic financial institutions. The research method used is regression analysis using financial data and financial statements from Islamic banks. The results showed that DER significantly influences ISR disclosure, while DAR has no significant influence. These results suggest that the level of dependence of Islamic banks on debt affects their disclosures related to social and environmental responsibility. This study provides important insights for Islamic financial institutions in managing their capital structure to achieve sustainable and ethical business practices.

Suggested Citation

  • Muhammad Ridwan Mulki & Arini Lestari Sugiarti & Aulia Cahya Prasaja & Neng Hasnah Siti Aminah & Elis Mediawati, 2024. "Analysis of the Effect of Debt Equity Ratio and Debt Asset Ratio on Islamic Social Reporting in Islamic Banks," Advances in Economics, Business and Management Research, in: Ratih Hurriyati & Lili Adi Wibowo & Sulastri Sulastri & Lisnawati Lisnawati (ed.), Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023), pages 130-140, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-443-3_20
    DOI: 10.2991/978-94-6463-443-3_20
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