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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah The International Journal of Pegon Islam Nusantara Civilization JURNAL KEISLAMAN El-Qish: Journal of Islamic Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi IIJSE IJMA
M. Zidny Nafi' Hasbi
Universitas Alma Ata
Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ekonomi Pembangunan, Manajemen

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KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Miqdam Maufur; Abdul Basit; Akmal Ihsan; M. Zidny Nafi’ Hasbi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.428 KB) | DOI: 10.52300/jemba.v2i1.2920

Abstract

Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.
Co-Authors Abdul Basit Akmal Ihsan Ardy Wibowo Aziz Muslim Chaidir Iswanaji Defia Ifsantin Maula Dimas Wibisono Firmansyah Firmansyah Hamim ILyas Imas Septia Lestari Marsuking Marsuking Meutia Layli Miqdam Maufur Nur Fitriyanto Nur Rofiq Orien Effendi Rahmawati Rani Rahayu Ridho Satria Harahap Silvia Waning Hiyun Puspita Sari