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

Muhammad Ridwan Mulki, Arini Lestari Sugiarti, Aulia Cahya Prasaja, Neng Hasnah Siti Aminah and Elis Mediawati ()
Additional contact information
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

A chapter in Proceedings of the 8th Global Conference on Business, Management, and Entrepreneurship (GCBME 2023), 2024, pp 130-140 from Springer

Abstract: 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.

Keywords: Debt to Equity Ratio; Debt to Asset Ratio; Islamic Social Reporting; Islamic banks (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-443-3_20

Ordering information: This item can be ordered from
http://www.springer.com/9789464634433

DOI: 10.2991/978-94-6463-443-3_20

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().