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All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi PROCEEDINGS BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JAAF (Journal of Applied Accounting and Finance) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan (JAK) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Realible Accounting Journal Jurnal Keuangan dan Bisnis Jurnal Pariwisata, Bisnis Digital dan Manajemen Jurnal Pengabdian Bukit Pengharapan Science and Technology: Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Ilmiah Manajemen & Kewirausahaan
Zamrud Mirah Delima
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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DETERMINAN PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONBILITY BANK UMUM SYARIAH DI INDONESIA Laylatul Putri Nurjannah; Ponny Harsanti; Zamrud Mirah Delima
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 1 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode Mei 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i1.6744

Abstract

Islamic Corporate Social Responsibility (ICSR) is a form of reporting that refers to the principles of Maqashid Syariah. The purpose of the research is to examine the factors of investment account holders, profitability, company size, and company age as determinants of ICSR in Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The purposive sampling method was used to obtain a sample of 42 companies. Data analysis used the panel data regression method with E-Views 12. The research findings indicate that ICSR is not significantly influenced by investment account holders, profitability, company size, or company age. These results indicate that there are still other internal factors that play a role as determinants of ICSR and emphasise the importance of ICSR reporting in the annual report as a basis for consideration by investors in investing in Islamic banks.
Co-Authors Afifi, Zaenal Alfiyani Nur Hidayanti Anisa, Faradina Arina Zulfa Oktaviani Diah Ayu Susanti Dwi Soegiarto, Dwi Isna Mulansari Laylatul Putri Nurjannah Musyafa’ah Musyafa’ah Nanik Ermawati, Nanik Nita Andriyani Budiman Novianti, Yeni Nurjannah, Laylatul Putri Ponny Harsanti Ponny Harsanti, Ponny Rafelia Nidia Putri Rhealin Hening Karatri Rifqi Shilah Nisa Putra Safitri, Ely Fiatus Sri Mulyani Susanti , Diah Ayu Susilowati , Handini Retno Yeni Novianti Zuliyati . Zuliyati Zuliyati