FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA
Abstract: In Islamic banks,
the disclosure aspect of corporate social responsibility is a form of obedience
to Islamic law because it shows the benefits that the company provides to its
environment. Accordingly, this study aims to determine the factors that may
affect the disclosure of corporate social responsibility (CSR) in Islamic banks
in Indonesia and Malaysia. The factors that used in this study are the number
of sharia supervisory board meeting, the number of sharia supervisory board
members, profitability, leverage and firm size. This study used 36 annual
reports of Islamic banks in Indonesia and Malaysia in the period 2010-2012 as
samples. The samples are obtained using a purposive sampling method. The
measurement of corporate social responsibility disclosure using an index with
32 aspects of the disclosure of which is a replication of the research from
Maali et al. (2003). Beside of that,the variables in this study tested using
the multiple regression analysis with SmartPLS. From this study we can see that
the disclosure of corporate social responsibility on Islamic banking both in
Indonesia and Malaysia are quite low. The results showed that profitability has
a positive effect, while leverage has a negative effect on the level of
disclosure of corporate social responsibility. Meanwhile, the number of sharia
supervisory board meetings , the number of sharia supervisory board members and
the size of the company do not have a significant effect .
Penulis: Nisrina Widayuni,
Puji Harto
Kode Jurnal: jpakuntansidd141052
