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 obtain...