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Journal : Ihtiyath : Jurnal Manajemen Keuangan Syariah

ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan, Danang Diah Saputri, Dilla Ajeng Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ibnu Muttaqin Ika Erlita Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Kholis Nurjati, Fawzia Zakisa Puji Wahyu Hidayanti Putri Rubiana Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati, Tri Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari