Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi

KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA

Miqdam Maufur (UIN Sunan Kalijaga Yogyakarta)
Abdul Basit (UIN Sunan Kalijaga Yogyakarta)
Akmal Ihsan (UIN Sunan Kalijaga Yogyakarta)
M. Zidny Nafi’ Hasbi (UIN Sunan Kalijaga Yogyakarta)

Article Info

Publish Date
29 Mar 2022

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.

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Journal Info
Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Website

Abbrev

jemba

Publisher

Universitas Palangka Raya

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi. Berisi tentang hasil penelitian kajian dan aplikasi teori dalam bidang ilmu ekonomi dan bisnis oleh mahasiswa dan dosen. Minat publikasi: Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Kewirausahaan, Produk Lokal, Inovasi dan ...