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All Journal Jurnal Perikanan dan Kelautan Jurnal Intelektualita: Keislaman, Sosial, dan Sains MIQOT: Jurnal Ilmu-ilmu Keislaman HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam AL-ISHLAH: Jurnal Pendidikan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate : Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Literature and Muslim Society Journal of Economic, Bussines and Accounting (COSTING) KABILAH : Journal of Social Community Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan At-Tawassuth: Jurnal Ekonomi Islam KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Journal of Education, Humaniora and Social Sciences (JEHSS) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen juremi: jurnal riset ekonomi Jurnal Ekonomi Ulil Albab Proceeding International Seminar of Islamic Studies Journal Of Sharia Banking Journal of Indonesian Management Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Cendekia Ilmiah Al-Buhuts (e-journal) EKSYA: Jurnal Ekonomi Syariah Islamic Circle Jurnal Multidisiplin Dehasen (MUDE) IBDA': Jurnal Kajian Islam dan Budaya Jurnal Cakrawala Ilmiah Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Populer: Jurnal Penelitian Mahasiswa ULIL ALBAB Regress: Journal of Economics & Management Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Journal of Islamic Economics and Finance Moneter : Jurnal Ekonomi dan Keuangan J-CEKI
Muhammad Yafiz
Universitas Islam Negeri Sumatera Utara
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Journal : Jurnal Ekonomi

 1 
THE EFFECT OF COMPANY SIZE AND LIQUIDITY ON CORPORATE SOCIAL RESPONSBILITY (CSR) THROUGH PROFIT AS AN INTERVENING VARIABLE IN SHARIA COMMERCIAL BANKS Muhammad Chairiansyah Lubis; Muhammad Yafiz
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of company size (size) and liquidity on corporate social responsibility (CSR) through earnings as an intervening variable in Islamic commercial banks. This type of research is quantitative research with secondary data sources used. This study uses data from the annual financial reports of Islamic commercial banks for 2017-2021. The research sample is Islamic Commercial Banks in Indonesia in 2017-2021. The sample was selected using a purposive sampling technique in order to obtain eight Islamic Commercial Banks. Processing techniques and data analysis using Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Classical Assumption Test and Hypothesis Test. The program used for calculations uses SPSS version 25 which then interprets the results from SPSS. The results of the study show that the variables of firm size and liquidity of Islamic banks have a significant effect on financial performance. Variable company size through corporate social responsibility has a significant effect on profits while the variable liquidity through corporate social responsibility has no significant effect
Co-Authors Adriansyah Hidayat Ahmad Muhaisin B. Syarbaini Alfaqih Tariq Azizy Hsb Alimudin Pohan Anita Khairunnisa Aqwa Naser Daulay Asmuni Asmuni Asyaadatun Nazila Selayan Atika Atika Atika Atika Azhari Akmal Tarigan Azizah Mudrikah Azura Rizti Saladin Bella Virnadya Septiani Daniel R Monintja Dharma, Budi Dian Adila Putra Dwi Yanti Sahriana Egi Regi Prayoga Eka Purnama Sari ESKI ADITYA Farida Hanum Boangmanalu Feby Sahira Harahap, Muhammad Ikhsan Hasfizetty, Idzni Ihsan Rahmadi Wijaya Ikhwan Abidin Ilkham Habibi Isna Khairani Jannah, Nurul Juwita Dewi Br Pohan Kamilah, K Khairunnisa Khairunnisa Khairunnisa Please M Fedi A Sondita M Reyza Syuhada M Ryansyah Marliyah Marwah Auliyani Maryam Batubara Masdelima Hasibuan Mawaddah Irham Maya Amelia Muhammad Chairiansyah Lubis Muhammad Khairur Rijal Muhammad Syahbudi Mukhlis Mukhlis Nadra Khalizah Siregar Naili Nuril Aufa Manik Nur Fadhilah Ahmad Hasibuan Nuri Aslami Nurul Annisa Putri Indah Fadillah Putri widiya marpaung Nurhalimah Qisti Marhamah Nasution Rahmat Daim Harahap Rahmat Daim Harahap Rahmawati Zein Rahmi Syahriza Rahmi Syahriza Ratna Sari Dewi Rifky Surya Irawan Rindi Safira Rizka Anggun Fadhillah Robi Prayoga Rosmaliza Lubis S Sugianto Sarah Zalfiana Zein Siti Mayang Sari Soemitra, Andri Soepanto Soemakaryo Sri Dewi Anggraini Sri Ramadhani Sugianto Sugianto Sugianto Sugianto Syahirah Syahirah Tambunan, Khairina Vina Cynthiasari Wirda Seputri Yenni Samri J Yennika Batubara YUDI SISWADI Yuni, Ika Darma Yuspita Sari Zahran Alwi ZAHRINA GHAISANY PULUNGAN Zikri Rahman Zsasa Aulia Hubara