PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA
Abstract: Corporate social
responsibility is neccessity
to every corporate. Islamic banking is requirement
every shariah bank to doing social services in human resource development and
contribution donation with care and maintenance environment. The basic of
shariah bank can be exist
in UU.No.21 Tahun
2008 Pasal 4.
The kind of this research is explanatory research.
This research have four variable, that is financing (X1), cash (X2), profit
(Y1) and corporate social responsibility (Y2). The populations in this research
is an shariah bank listed in Bank of Indonesia until year of 2010. That
hipotesys examination have path
analyzis with Partial
Least Square. The yield research can know that endogen
variable have a significant influences to exsogen variable. Authentification
this research with values of t-value is
more bigger than t-tabel.
The details is financing (X1) to profit (Y1) with value
of 5,136>1,734 ; cash (X2) to profit
(Y1) with value of 2,237>1,734; financing (X1)
to corporate social responsibility (Y2)
with value of 3,031>1,734 ; profit
(Y1) to corporate
social responsibility (Y2)with
value of 4,053>1,734 and cash (X2) to corporate social responsibility
(Y2) with value of 3,052>1,734. Value
of R-square is
0,758 in first equation and 0,626 in second equation.
Penulis: Ahmad Roziq, Ibnu
Aburizal N MS
Kode Jurnal: jpakuntansidd110216
