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All Journal Jurnal Perspektif Ekonomi Darussalam Al-Azhar Journal of Islamic Economics
Riza Aulia Azhary
UIN Ar-Raniry
Economics, Econometrics & Finance Social Sciences

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Journal : Al-Azhar Journal of Islamic Economics

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Comparative Analysis of CSR Disclosure and Its Impact on Islamic Banks Financial Performance Riza Aulia Azhary
Al-Azhar Journal of Islamic Economics VOLUME 3 NOMOR 1, JANUARI 2021
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v3i1.50

Abstract

Corporate Social Responsibility (CSR) is one of the indicators reflecting not only a firm financial performance but also their connection to the stakeholders. This study will analyse the CSR disclosure between two Islamic Banks in MENA Countries; Boubyan Bank from Kuwait and Ithmaar Bank, a Bahrain origin. By employing a mixed qualitative-quantitative method, the paper will contrast both financial reports for 5 consecutive years (2011-2015), and utilise CAMEL rating, as the indicators for financial performance. Furthermore, the data will be analysed intensely using Belal, et al (2015) CSR index. For the non-financial performance, a deeper analysis of the Chairman’s statement will be conducted through text analysis software (DICTION and LIWC). The result showed a consistent output, between financial and non-financial performance, for both banks. Boubyan Bank performed better in terms of financial state, and in addition, avoided impression management procedure. In contrast, Ithmaar Bank indicated the opposite result.
Co-Authors Israk Ahmadsyah