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All Journal Proceeding of Conference on Islamic Management, Accounting, and Economics
Aris Eddy Sarwono
Fakultas Ekonomi, UNISRI, Solo
Economics, Econometrics & Finance Social Sciences

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Corporate social responsibility disclosure of Indonesian Islamic banks Sunarti Sunarti; Aris Eddy Sarwono
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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Abstract

This study aims to analyze the influence of managerial ownership, gender, board composition and board's commitment to corporate social responsibility disclosure. The population of this research are Indonesian sharia banks in the period 2012-2017 . Sampling using purposive sampling, the number of samples is 9 sharia banks. Data was analyzed by Generalized Least Square with Random effect model approach. The results showed that managerial ownership had a negative effect on Corporate Social Responsibility Disclosure., The board composition and board comitmen had a positive effect on Corporate Social Responsibility disclosure. The gender has no effect on Corporate Social Responsibility disclosure.
Co-Authors Sunarti Sunarti