Noven Suprayogi, Noven
Departemen Ekonomi Syariah - Fakultas Ekonomi Dan Bisnis - Universitas Airlangga

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Journal : MALIA: Journal of Islamic Banking and Finance

Disclosure of Corporate Social Responsibility in Sharia Banks in Southeast Asian Countries Based on AAOIFI Standards Annisa Permatasari; Noven Suprayogi
MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i1.15849

Abstract

This study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei Darussalam, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Myanmar, and the Philippines. The sampling technique was purposive sampling to obtain 18 sample Islamic banks with a total of 126 data. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study partially show that the profitability and size of Islamic banks are not significant in the disclosure of Corporate Social Responsibility. In contrast, the age of the bank has a positive and significant effect on corporate social responsibility disclosure. Simultaneously, profitability, bank size, and bank age significantly positively affect Islamic banks' Corporate Social Responsibility disclosure in Southeast Asian countries for 2014-2020. The implication of the findings of this study confirm that social activities in Islamic banks are activities that must be carried out and disclosed by Islamic banks so that the bank's financial performance does not influence the implementation and disclosure of social activities in Islamic banks
Co-Authors Abdul Alaa Asy Syafiq Abdul Aziz Sahrullah Afandi, Ahmad Hafid Agustina, Ribut Pipit Ahmad Hafid Afandi Ahmad Shofiy Mubarok Aishanafi Khadifya Sarwedhie Aishanafi Khadifya Sarwedhie, Aishanafi Khadifya Aisyah Amaliyana Alif Rana Fadhilah Alifianingrum, Rosyda Amaliyana, Aisyah Ana Zuliatin Nadhiroh Annisa Permatasari Anugraheni, Hayyuna Aprilia Pratiwi Arif Maulana Arinda Dewi Nur Aini Baiyina Rupiawan Basyasyatul Hanafiyah Bayu Arie Fianto Billy Purwocaroko N Daisy Firmansari Damayanti, Ristra Ayu Dania Ulfah Dianti Della Safira Radi Putri Devi Arum Saputri Dian Rizqi Lestari Dianti, Dania Ulfah Dimas Mulya Pratama Ditta Feicyllia Sari Ditta Feicyllia Sari, Ditta Feicyllia Diyas Indiastary Dwi Wulan Ramadani Estiningtyas Kusuma Safitri Fachruddin ‘Aabid Fadhilah, Fatin Fatin Fadhilah Febriyanti, Annisa Rahma Filianti, Dian Frendi Prayogo Frinda Fraktika Devi Galuh Widagdo Gani, Redy Barlian Hayyuna Anugraheni Hengky Asmarakandi Hifi Saniatusilma Hifi Saniatusilma, Hifi Husnul Hotimah, Husnul Imam Wahyudi Indrawan Iriani, Rosyida Ismiyatun Nafi'ah Izzadin Nur Muhammad Lauda Huruniang Lauda Huruniang, Lauda Lina Aulia Rahman Lina Aulia Rahman, Lina Aulia Moh Sigit Awwaludin Muhammad Al Fansa Nuhin Muhammad Rasyid Ridha Pratama Mukhibbatul Adawiyah Nabella Ericha Ayufianti Nabila Rifda Darmawanti Nabilah Nabilah Nadhiroh, Ana Zuliatin Nisrinah Arofahtus Sholehah Nur Sa’diyah Pratama, Muhammad Rasyid Ridha Puji Sucia Sukmaningrum Putri Hayati Rahmah Yulisa Kalbarini Rahmah Yulisa Kalbarini, Rahmah Yulisa Rana Ayu Azizah Rana Ayu Azizah, Rana Ayu Ribut Pipit Agustina Riris Rizky Hayati Ristra Ayu Damayanti Rizki Amalia Rahma Diyanti Rosa Kartika Al-Jihadi Rosyda Alifianingrum Rosyida Iriani Ruhana, Nafisah Ruhana, Nafisah Salfia Salfia Saputri, Devi Arum Satrio Hadibowono Siti Asmaul Usnah Siti Asmaul Usnah, Siti Asmaul Syelvi Salama Binti Abdullah Bazher Taqiyah Dinda Insani Tyagita Winaya Mukti Wijayanti, Ida Windi Wulandari Fitriani Wiwit Mustafidah, Wiwit Yeano Dwi Andhika Yeni Putri Lintang Sari Yenny Novita Sari Yulia Wahyu Ningsih Yuliati Yurike Fitria Astuti