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Journal : MALIA: Journal of Islamic Banking and Finance

Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) Nurhikmah, Febty; Winarsih, Winarsih; Kusumaningtyas, Metta
MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018)
Publisher : MALIA: Journal of Islamic Banking and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.36 KB) | DOI: 10.21043/malia.v2i2.4785

Abstract

Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.
Co-Authors Abada, Muhammad Fakhrudin Iqbaal Acep Ega Wihara Ade Rachmawati Nurfitri Ade Rachmawati Nurfitri Adinta, Brema Adipurwa, Arya Aditya, Agung Adrianto, Lintang Bagas Afannudin, Mas Aghus Jamaludin Kharis Agung Triayudi AGUS PURWANTO Agustin, Mia Dwi Ahmad Zada Naf’an Aida Tyas Kartika Sani, Aida Tyas Ainina, Alfia Nur Aji Saputra Al Avina, Yohanif Putri Albab, Pradhika Ulil Alfiandy, Mohammad Anggraini, Putri Ani Isnawati Anjani, Widyana Antika, Nayta Gustin Apriliyanti, Farshella Aria Mulyapradana Aris Puji Widodo Asih, Situ Asokawati, Winda Asrul Sani Astrada, Fernando Astuti, Putri Dwi Avilla, Beby Bani, Ahmad Syah Bramianto Setiawan Budilaksono, Sularso Cahya Wulandari Christy, Stephanie Daroham Mutiatikum Darussalam, Ucuk Devi Risma Dewantama, Georgius Yoga Dhoni Zustiyantoro Dimyati Dimyati Djaja, Benny Dulyapit, Apit Dwi Anggorowati Rahayu Dwi Imam Efendi Dyah Susilowati Efendi, Alvian Nur Endang Setyaningsih Era Revika Fabribda, Laily Hasanah Fadhullah, Ahlun Nazar Fadly, Rahmat Fahmizal, Fahmizal Fathuddin, Fahmi Fauzi, Syahrul Fauziah Fauziah Fitrah Ernawati Fitriansyah, Ahmad Fuguh Bagaskara Awalludin Gandawanti, Sasmita Gregorius Paulus Tahu Gunawan Santoso Handayani, Retno Tri Harmono, Gatot Hassan, Muhamad Sayuti Haviv, Ilhan Rezza Heri Sutanto Herni Asih Setyorini Huda, Ihsanul Irewati, Titiek Irwandaru Dananjaya Istiana, Purwani Istianah, Siti Istiqomah, Cahyaningrum Iswanto, Perli Iwan Wahyudin Jarmi Julius Nursyamsi Kaini, Kaini Khadafi, Amri Yahya Khoiriyah, Hikmatul Khoirul Fuad, Khoirul Khoirun Nihayati, Khoirun Lestari, Mela Liyana, Liyana Lizansari, Madani Machmuddah, Zaky Mafturahman, Mafturahman Mahendra, Wahyu Eka Makmun Makmun Manap Trianto Maratu Soleha Marni Marni, Marni Mashuri, Agus Alwi Metta Kusumaningtyas Muhsen, Jamaluddin Jamal Mutaharoh, Mutaharoh Najihah, Naila Nareswari, Ade Heaven Nashir, Bagus Miftakhul Nelis Imanningsih Nengah Landra Nilam Desy Hartati Ningrum, Siska Nita Kusuma Ningsih, Sri Wahyu Ningtyas, Artika Nining Tunggal Sri Sunarti Nizar, Muhammad Miftahun Novi Dian Nathasia Nuniek Nizmah Fajriyah Nur, Ridwan Nuraliyah Nuraliyah, Nuraliyah Nuraliyah,, Nuraliyah, Nurhikmah, Febty Nurhikmah, Febty Nurma Hidayati Nyoman Fitri Oktavinda, Alicia Pamuji, Ratih Dewi Permata, Rista Dwi Prasetya, Aulia Dinda PRATAMA, DONNY BUDI Pratiwi, Cesa Septiana Prayogo, Anang Purwati, Yuyun Purwitorosari, Pradiastuti Puspitasari, Ikke Qoiri, Mutmainah Nur Rachma Indrarini Rahmayani, Chanidia Ari Ratih Damayanti Resmi, Dewi Candra Rezania Asyfiradayati Rini Fidiyani Riyadi, Achmad Riyanto, Eko Romdiyah Romdiyah, Romdiyah Romyun Alvi Khoiriyah, Romyun Alvi Rosa Adelina Rosaleen, Hana Gracia Rossi Septy Wahyuni Rosyada, Fani Yulia Saliyem, Saliyem Sarfitri, Destika Santi Putri Sari Ningsih Sartika Alfiana Satriawan Desmana Septi Andryana Septia Lutfi Siahaan, Hotma Elisa Irene Sihombing, Riama Marlyn Siti Aminah Saing Sitorus, Evalina Soblia, Hamim Tsalis Soepriyono, Gatot Soleman, Soleman Solikhin Solikhin Sri Ati Sudirman, Maman Sukadari Sukadari, Sukadari Sukarti Sukarti Sukmayati Alegantina sunartono sunartono Sunu Kuntjoro Surip, Ngadino Sutanta Sutanta, Sutanta Sutikman, Sutikman Syaputra, Abdul Hafiz Tahar, Emiza binti Theresia Titik Anggraeni Tjempaka, Tjempaka Tri Lestari, Reni TRI SUSANTI Tri Utami, Agustina Asih Wahyuddin, Mohammad Iwan Wahyudi, Gilang Romi Wahyuningsih Wahyuningsih Wahyuningsih Warsih, Eko WIDOWATI BUDIJASTUTI Widyaning Pertiwi, Herdini Winarti, Wiwin Winarti, Wiwin Yahya AD, Yahya Yatno, Yatno Yeni solfiah, Yeni Yulianto, Lili Dwi Yuni Fitriana Yuni Fitriana, Yuni Zahrotul, Aisyah Zulfikarianti, Ratna