HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN INDUSTRI KEUANGAN SYARIAH DI INDONESIA
Abstract: The aim of this
study is to analyze the influence of CSR Disclosure on financial performance of
companies in the next year. Financial Performance ratios which are used in this
study are ROA and ROE. The population consists of all Islamic based companies
which are included in Islamic Financial Industry, such as Islamic Financing
Companies, Islamic Insurance Company, and Islamic Banking. The sampling method
is puposive sampling and the finale amounts of the sample are 11 Islamic
Bankings and 1 Islamic Financing Company. Linear Regression is used in this
study in order to analyze the data. The results of this study indicate that CSR
Disclosure has positively significant influence on ROE. On the other hand, CSR
Disclosure doesn’t have a significant influence on ROA.
Penulis: Dewi Rosarina Rosidi
Putri, Adityawarman
Kode Jurnal: jpakuntansidd141131
