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Nibras Anny Khabibah
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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA Nibras Anny Khabibah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) on Islamic Banking in Indonesia in 2003-2011. CSR variable is examined using Islamic Social Reporting (ISR) Index, whereas CFP variable is proxied by Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The sample in this study is Sharia Commercial Bank which registered in Bank Indonesia. The sample was selected using purposive sampling method and obtained six bank being sampled. This study used a non parametric statistical Spearman correlation test to analyze the data. The result showed associations between Corporate Social Responsibility and Corporate Financial Performance. This study showed that there is a possitive relationship between CSR and ROE in the next year and there is a negative relationship between CAR and CSR in the next year. 
Co-Authors Alex Johanes Simamora Anggun Prihati Astutik, Erni Puji Atikah Laili Mukrimatin Axel Giovanni Ayuningtyas, Andini Dhanes Noor Viana Efa Suryaningsih eka kurniawati ernikawati, ernikawati Fachrunnisa, Zidni Husnia Faqiatul Mariya Waharini Febriyanti Rizqi Wulandari Febriyanti, Siti Griselda Enika Noora Rosalyni Hera Purwaningsih Intan Nurmaya Jihad Lukis Panjawa Jihad Lukis Panjawa Josin Sitinjak Lestyaningrum, Lilis Lilis Lestyaningrum Manurung, Herlina MILENI WAHYU NISA OKTAVIA Mileni Wahyu Nisa Oktavia Moonti, Roy Marthen Muhamad Wahyudi, Muhamad Mukrimatin, Atikah Laili Nugraheni, Agustina Prativi Nuwun Priyono Octisari, Sully Kemala Prijanto, Whinarko Juli RATNA SETYANINGSIH Regita Nur Susanti Reza Hening Wijaya Risma Usriyati Risma Wira Bharata Risma Wira Bharata Romadhoni, Choirunisa Rosalyni, Griselda Enika Noora Rr Retno Sugiharti Salsabila, Unik Hanifah Septiani, Yustirania Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sugiharti, Rr. Retno Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tri Lestari, Fina Utpala Rani Utpala Rani Utpala Rani