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All Journal Proyeksi: Jurnal Psikologi Politika: Jurnal Ilmu Politik Teknotan: Jurnal Industri Teknologi Pertanian Journal of Politic and Government Studies International Journal of Nusantara Islam Jurnal Ternak Tropika Eduma : Mathematics Education Learning and Teaching Jurnal Ilmiah Universitas Batanghari Jambi Iseedu: Journal of Islamic Educational Thoughts and Practices Reflektika JURNAL HUKUM ISLAM Abdi Laksana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Vokasi Informatika (JAVIT) JAMAIKA: Jurnal Abdi Masyarakat Biology Natural Resources Journal International Journal of Nusantara Islam
Fitriyah Fitriyah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : International Journal of Nusantara Islam

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Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia Fitriyah Fitriyah; Ulfi Oktaviana Oktaviana
International Journal of Nusantara Islam Vol 1, No 2 (2013): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v1i2.23

Abstract

The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR) disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG). There are seven (7) fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR) disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.
Co-Authors Adam Sugiarto Agus Afandi Agus Susanta Andry Sugeng Anggie Eka Wienardy Effendi, Mas'ud Eka Adnan Agung Eko Sasongko Priyadi Endang Larasati Eny Suryani Eri Nofianto Falasifatul Falah Ida Bagus Benny Surya Adi Pramana indah nursuprianah Juitania Juitania Mudawamah Mudawamah Mujahidin Ahmad Nalim Nalim Neneng Hasanah Nindia Sukma Trivantira Nur Hidayat Sardini Omega Dr Tahun Runi Fazalani Setiadi Cahyono Putro Sri Suneki Sumartono Sumartono Supratiwi Supratiwi Tamsik Udin Ulfi Oktaviana Oktaviana Umaiyatus Syarifah Usman Effendi Widiyati, Dian Yuni Rahmawati Yuwanto Yuwanto