Ashilla Larasati
Saxion University of Applied Sciences, Netherland

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Does company size and profitability affect corporate social responsibility disclosure? Rukaanisy Syahierah; Ashilla Larasati
Asian Journal of Islamic Management (AJIM) VOLUME 1 ISSUE 1, 2019
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol1.iss1.art4


Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors.Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks.Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability.Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.