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Abstract
The purpose of this study to investigate the impact of Islamic Corporate Social Responsibility disclosure by taking into consideration the proportion of audit quality, the number of audit committees, and the level of Islamic Corporate Governance implementation. The population in this study is Sharia Banking registered with the Financial Services Authority in 2018-2022. Using the purposive sampling approach, the sample included all of the items necessary in each variable. Then, analysis approaches and hypothesis testing are then performed using panel data regression analysis using Stata 17. There are 4 testing stages, namely descriptive statistical tests, preliminary tests, diagnostic tests, and hypothesis tests. First, the descriptive statistical test, then the preliminary test is divided into 3, namely the Chow test, the Breusch and Pagan Lagrangian test, and the Hausman test which is used to identify the model. From the preliminary test, this study uses the Random Effect model to determine the relationship between variables. Next, in the third stage of testing, diagnostic tests are carried out through heteroscedasticity and autocorrelation tests and finally hypothesis testing. The research results found that the independent variables audit quality, audit committee, and ICG simultaneously influence Islamic Corporate Social Responsibility Disclosure. Apart from that, the findings of the hypothesis test show that audit quality has a positive effect on Islamic Corporate Social Responsibility Disclosure, while the audit committee and ICG variables have no effect on Islamic Corporate Social Responsibility Disclosure. This study provides insight into indicators that need to be applied to sharia banking and in accordance with Islamic principles in company management. Managers implement accountability mechanisms to ensure good monitoring, audit quality and reporting in order to help achieve organizational goals. However, self-identification with the organization cannot prove commitment to sharia principles. But, this research has not been able to prove the influence of the audit committee and Islamic Corporate Governance variables on Islamic Corporate Social Responsibility.