Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Rahmah Aulia Haryani
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISI PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA Rahmah Aulia Haryani; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.978 KB)

Abstract

The purpose of this study is to observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual  capital  consists  of  three  elements  which  are  Human  Capital  Efficiency  (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being  used  by  this  study  is  secondary  data  analysis  towards  annual  reports  of  sharia  bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.
Co-Authors Aditya Septiani